Machine-specific parts classification: dedicated washing machine nozzle connector falls with the appliance, not under plastic goods.

An imported nozzle connector for a fully automatic front-load washing machine is classifiable as a machine-specific part under CTH 8450/CTI 845090, not as an article of plastic under CTH 3926. Applying Rule 1 of the General Rules for Interpretation and Note 2 to Section XVI, the ruling treated parts specially designed for sole or principal use with a particular machine as classifiable with that machine under Note 2(b), unless they are themselves covered by another heading in Chapters 84 or 85 under Note 2(a). Because the connector was dedicated to the washing machine's water input valve and operation, residual Chapter 39 classification was excluded.

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Issues: Whether the imported "Nozzle Connector" for a fully automatic front load washing machine is classifiable under CTH 845090 as an identifiable part of the washing machine, or under CTH 3926 as an article of plastic.

Analysis: The ruling applied Rule 1 of the General Rules for the Interpretation of the First Schedule to the Customs Tariff Act, 1975 and Note 2 to Section XVI. Since classification of parts of machinery under Section XVI proceeds sequentially, parts that are themselves goods of Chapter 84 or 85 fall under Note 2(a), while other parts suitable solely or principally for a particular machine are classified with that machine under Note 2(b). The nozzle connector was found to be a machine-specific component, specially designed to fit the water input valve of the washing machine and to channel and diffuse water during operation. It was not a part of general use and did not fall within the exclusions relied upon for Chapter 39. As the article was an identifiable and dedicated part of the washing machine, the residuary classification under CTH 3926 was excluded.

Conclusion: The nozzle connector is classifiable under CTH 8450, more specifically under CTI 845090, as parts of household washing machines, and not under CTH 3926.

Ratio Decidendi: A part specially designed for sole or principal use with a particular machine is classified with that machine under Note 2(b) to Section XVI unless it is itself covered by another heading of Chapters 84 or 85, in which case Note 2(a) applies first and residual plastic classification is unavailable.

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