Specific tariff entry for saw blades prevails over broader machine-tool heading in classification of gang saw blades.

Imported gang saw blades fitted to gang saw machines were classifiable under the tariff entry specifically covering blades for hand or machine saws, because the specific description prevailed over the broader machine-tool heading for working stone and similar materials. The section and chapter notes, read with the interpretative rule favouring the more specific entry, supported classification under Heading 82.01/04, and the goods were not classifiable under Heading 84.45/48. The Explanatory Notes were treated as persuasive and consistent with that result.

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Issues: Whether imported gang saw blades used in marble and granite cutting were classifiable under Heading 82.01/04 as blades for hand or machine saws, or under Heading 84.45/48 as machine-tools for working stone and similar materials.

Analysis: The goods were identified as gang saw blades fitted to gang saw machines and used for cutting marble. Heading 82.01/04 expressly covers saws and blades for hand or machine saws, while Heading 84.45/48 is a general heading for machine-tools. The relevant section and chapter notes, together with the interpretative rule preferring the more specific description, supported classification under the heading that specifically mentioned blades for machine saws. The Explanatory Notes were treated as persuasive, and the goods were found to fall within the more specific tariff entry.

Conclusion: The gang saw blades were correctly classifiable under Heading 82.01/04 and not under Heading 84.45/48.

Ratio Decidendi: Where a tariff entry specifically covers blades for hand or machine saws, that specific description prevails over a broader machine-tool heading for classification purposes.

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