Tariff classification of imported valves turns on proof that the goods are isolating valves, not merely described as stop valves.

Imported valves were examined for tariff classification under Heading 84.61 of the Customs Tariff Act, with the dispute turning on whether they qualified as isolating valves under sub-heading 84.61(2) or as valves not elsewhere specified under 84.61(1). The descriptions in the Bill of Entry, invoice and other documents referred to the goods as Hopkinsons Parallel Slide Valve and stop valves, but the supporting material did not conclusively establish that the imported goods were isolating valves. The drawing and regulatory extract relied upon did not specifically identify the goods as isolating valves, so the claimed classification failed and the Revenue's classification was sustained.

---

---

Issues: Whether the imported valves were classifiable as isolating valves under Heading 84.61(2) or as valves not elsewhere specified under Heading 84.61(1) of the Customs Tariff Act.

Analysis: The description in the Bill of Entry and invoice referred to the goods as Hopkinsons Parallel Slide Valve, while other documents described them as stop valves. The materials produced by the appellants did not conclusively establish that the imported goods were isolating valves. The drawing and the regulatory extract relied upon did not specifically identify the imported valve as an isolating valve, and the cited burden of proof principle did not assist where the available descriptions did not support the claimed classification.

Conclusion: The goods were not proved to be isolating valves and were not classifiable under Heading 84.61(2); the Revenue's classification was sustained.

---