Classification of nozzle connector for washing machines confirmed as parts of washing machines, attracting parts tariff classification rather than generic plastic headings.

Nozzle connectors designed and dimensioned exclusively for front-load household washing machines qualify as identifiable parts suitable solely or principally for a particular machine, since they are specifically shaped, interface-matched and indispensable for directing water into the tub; consequently they are excluded from general headings for plumbing or industrial fittings and must be classified under the residuary parts provision for washing machines, with the operative effect that such nozzle connectors fall within the tariff classification for parts of washing machines rather than generic plastic articles.

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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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