Customs classification of disposable machine consumables: specially designed plastic filter tips remained plastic articles, not machine parts.

Customs classification of disposable filter tips turned on the competing tariff headings and the General Rules for Interpretation, read with the relevant Section and Chapter Notes. The goods were found to be moulded plastic consumables made of virgin polypropylene, used with machines only during each operating cycle. Because they did not form a structural, mechanical, permanent, or indispensable component of the machinery, they were not treated as machine parts merely due to their dedicated use. Their essential character remained that of plastic articles, so the residuary plastics heading applied and Tariff Item 39269099 prevailed over Tariff Item 84799090.

---

---

Issues: Whether the imported filter tips are classifiable under Tariff Item 84799090 as parts of machines and mechanical appliances, or under Tariff Item 39269099 as other plastic articles.

Analysis: The classification had to be determined by the terms of the competing headings read with the General Rules for the Interpretation and the relevant Section and Chapter Notes. The filter tips were found to be disposable plastic articles made of virgin polypropylene, used with the machines only as consumable items during each operational cycle. They did not form structural or mechanical components of the machines, nor did they constitute permanent or indispensable parts of the machinery. The sole or principal use with a particular machine did not convert such consumables into parts. By contrast, the goods fell squarely within the residuary plastic-articles heading, since their essential character remained that of moulded plastic articles and no more specific heading covered them.

Conclusion: The filter tips are classifiable under Tariff Item 39269099 and not under Tariff Item 84799090.

Final Conclusion: The question of classification was answered against the applicant's claimed machine-parts classification, and the goods were held to fall within the residuary plastics heading.

Ratio Decidendi: A disposable article made of plastic does not become a part of a machine merely because it is specially designed for use with that machine; unless it forms a structural or indispensable mechanical component, it remains classifiable as a plastic article under the appropriate residuary heading.

---