Tariff classification of wind shield glass set upheld under Chapter 70; later amendment did not alter the import period.

Toughened safety wind shield glass set specifically covered by the then-applicable Chapter 70 tariff entry was classifiable under Customs Tariff Item 70071100, because the goods were not shown to be identifiable as motor vehicle parts and the essential character test for Chapter 87 was not satisfied. The later amendment introducing windshields into the vehicle-heading regime did not displace the pre-amendment classification for the material period, as subsequent specific coverage could not be applied retrospectively. The importer's classification was therefore sustained and the Revenue's challenge failed.

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Issues: (i) Whether the imported wind shield glass set was classifiable under Customs Tariff Item 70071100 or as parts of motor vehicles under Customs Tariff Item 87089900; (ii) Whether the amendment bringing windshields into the vehicle-heading regime displaced the earlier classification under Chapter 70 for the material period.

Issue (i): Whether the imported wind shield glass set was classifiable under Customs Tariff Item 70071100 or as parts of motor vehicles under Customs Tariff Item 87089900.

Analysis: The imported goods were described as wind shield glass set and, on the tariff description then in force, toughened safety glass of sizes and shapes suitable for incorporation in vehicles was specifically covered under Customs Tariff Item 70071100. The goods were not shown to be exclusively or principally identifiable as motor vehicle parts within Customs Tariff Item 87089900. The essential character test for vehicle parts was not satisfied, and the record did not establish that the goods were excluded from Chapter 70 on the relevant facts.

Conclusion: The goods were correctly classifiable under Customs Tariff Item 70071100 and not under Customs Tariff Item 87089900.

Issue (ii): Whether the amendment bringing windshields into the vehicle-heading regime displaced the earlier classification under Chapter 70 for the material period.

Analysis: The later inclusion of windshields in Customs Tariff Item 87082200 showed that such specific coverage was introduced only by amendment. For the period of import, the relevant tariff entry in Chapter 70 specifically covered the goods, and the later amendment could not be used to displace the pre-amendment classification for the dispute period.

Conclusion: The later amendment did not alter the classification applicable to the imported goods for the relevant period.

Final Conclusion: The Revenue's challenge to the appellate classification failed, and the classification declared by the importer was sustained.

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