Machine parts classification: specially designed bottle guards for a soda-making machine fell under Heading 84.19, not Chapter 39.

Polycarbonate bottle guards imported for a soda-making machine were treated as parts of machinery because they were manufactured to precise specifications, identified by part number and drawing, and intended principally for use with that machine. Section Note 2(b) to Section XVI allowed classification of parts suitable for use solely or principally with a particular kind of machine under the heading of that machine, and exclusive use was not required. Chapter 39 was excluded by Chapter Note 1(ij) because the goods fell within Section XVI. The goods were correctly classifiable under Heading 84.19 and not as plastic articles.

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Issues: Whether polycarbonate bottle guards imported for a soda-making machine were classifiable under Heading 84.19 of the First Schedule to the Customs Tariff Act, 1975 as parts of machinery, or under Chapter 39 as plastic articles.

Analysis: The goods were manufactured to precise specifications, identified by part number and drawing, and were shown to be designed as components of the soda-making machine. The material on record indicated that the bottle guard served a safety function and was intended principally for use with that machine. Section Note 2(b) of Section XVI permitted classification of parts suitable for use solely or principally with a particular kind of machine under the heading of that machine, and exclusive use was not required. Chapter Note 1(ij) to Chapter 39 excluded articles falling within Section XVI. The evidence also negatived any general-purpose use as ordinary tubes.

Conclusion: The goods were correctly classifiable under Heading 84.19 of the First Schedule to the Customs Tariff Act, 1975 and not under Chapter 39.

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