Composite machine classification turns on principal function, and bitumen-mixing machinery falls under the specific tariff heading.

Imported writegen remixer machinery was treated as a composite machine whose principal function was mixing material with bitumen for road surfacing preparation. Applying Section Note 3 of Section XVI and Rule 3(a) of the Customs Tariff interpretation rules, the machine was classified by its main function rather than by its ancillary thermal and mechanical operations. The complementary functions of heating, excavating, levelling, spreading and tamping did not justify resort to the residuary entry, because the machine was specifically covered as machinery for mixing mineral substances with bitumen. It was therefore classifiable under Heading 84.56 and not under Heading 84.59(1), and the assessee succeeded.

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Issues: Classification of the imported writegen remixer machine under the Customs Tariff and the applicability of the residuary entry.

Analysis: The machine was found to be a composite and multipurpose machine carrying out thermal and mechanical stages, but its principal function was mixing material with bitumen for preparation of bituminous road surfacing materials. Under Section Note 3 of Section XVI and Rule 3(a) of the Rules for Interpretation of the First Schedule to the Customs Tariff Act, 1975, a composite machine is to be classified according to its principal function. The machine's mixing function was held to be the main purpose, while the other functions such as heating, excavating, levelling, spreading and tamping were complementary. The residuary classification was held to be inapplicable because the machine did not perform only a general road-making function and was more appropriately covered by the heading for machinery for mixing mineral substances with bitumen.

Conclusion: The machine was classifiable under Heading 84.56 and not under Heading 84.59(1), and the assessee succeeded.

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