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of <h1>Classification of nozzle connector for washing machines confirmed as parts of washing machines, attracting parts tariff classification rather than generic plastic headings.</h1> Nozzle connectors designed and dimensioned exclusively for front-load household washing machines qualify as identifiable parts suitable solely or ... Classification of parts of machinery - imported Nozzle Connector used in fully automatic front-load washing machines - identifiable parts suitable for use solely or principally with a particular machine - Note 2 to Section XVI - General Rules for the Interpretation (GIR) Rule 1 - Note 1 to Section XVI - residuary heading for articles of plastics - Customs Authority for Advance Rulings - Section 28H of the Customs Act, 1962 - HELD THAT:- The nozzle connectors are not specifically covered as goods under any of the headings under Chapter 84 or 85. Therefore application of Note 2(a) can be ruled out. The nozzle connectors in question are indispensable in their use as a water diffusing nozzle at the end of the water input valve. The Nozzle connector is specifically designed to be fitted to the water input valve of the washing machine. The Nozzles in question play an important role in directing water into the tub of the washing machine. Therefore, there can be no dispute that the nozzle connector is an identifiable part of the washing machine. In the instant case, the subject goods are specifically shaped and designed for a washing machine application and not interchangeable with general plumbing or industrial fittings. Its design, dimensions, and connection interface are machine specific, not a general part. The subject goods are solely to be used with the household washing machine only. As an identifiable part of a household washing machine, meant for use solely or principally with washing machines, classification of the nozzle connector in question will squarely fall within Note 2(b). Therefore, classification of the nozzle connector in question under CTH 845090 as identifiable parts of washing machine will be appropriate in terms of Note 2(b) ibid read with GIR 1. Conclusion - Nozzle connector meant for use solely or principally with washing machines is classifiable under CTH 8450, more specifically under CTI 845090 (as parts) of the First Schedule of the Customs Tariff Act, 1975. Issues: Whether the imported Nozzle Connector used in fully automatic front-load washing machines is classifiable as parts of household washing machines under CTH 8450 (specifically CTH 845090) or as an article of plastics under CTH 3926.Analysis: The matter is governed by the headings of the Customs Tariff, the Section and Chapter Notes and the General Rules for Interpretation (GIR), with GIR 1 giving precedence to the terms of the headings and relevant notes. Note 2 to Section XVI governs classification of parts of machinery: Note 2(a) applies where parts are included in any heading of Chapters 84 or 85; Note 2(b) applies to other parts if they are suitable for use solely or principally with a particular kind of machine, in which case they are classified with that machine. The Nozzle Connector is a single injection-moulded engineering plastic component (POM) specifically shaped and designed to fit the water input valve of front-load washing machines and to diffuse water into the tub. It is not a general-purpose plumbing or industrial fitting and is not specifically covered by any separate heading in Chapters 84 or 85; nor is it of the excluded types listed in Note 1 to Section XVI. As such, Note 2(a) is inapplicable and Note 2(b) applies, requiring classification with the washing machine heading. GIR 1 and the Chapter/Section notes therefore mandate classification under heading 8450 rather than the residuary plastic articles heading 3926.Conclusion: The Nozzle Connector, being an identifiable part suitable solely or principally for domestic washing machines, is classifiable under CTH 8450, specifically under CTH 845090 (parts of household-type washing machines); this classification rules out CTH 3926.
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