Integrated thermal analysis system classified as a complete unit, with separate assessment of components ruled out.

Imported thermal analysis equipment was treated as a modular but integrated system intended to perform a single analytical function. The processor, printer/plotter and standard cells were regarded as constituent parts of one complete article, so the tariff principle for combinations of machines supported classification of the whole under Heading 9027.80. On that basis, separate assessment of the invoiced items under individual tariff headings was not warranted, and Section 19 of the Customs Act was considered inapplicable because the goods were not a separately assessable set of items.

---

---

Issues: Whether the imported Thermal Analysis System was a complete unit classifiable under Heading 9027.80 or whether its constituent items were liable to be assessed separately under their respective tariff headings.

Analysis: The imported goods were examined as a modular thermal analysis system intended to work together for a clearly defined analytical function. The processor, printer/plotter and standard cells were treated as constituent components of one integrated system, and the literature showed that the units collectively performed the thermal analysis functions. In this context, the principle embodied in the tariff section note governing combinations of machines supported classification of the whole according to its defined function. The invocation of Section 19 of the Customs Act was held inapplicable because the goods were found to be one complete article rather than a set of separately assessable items.

Conclusion: The Thermal Analysis System was correctly classified as a complete unit under Heading 9027.80, and separate assessment of the invoiced components was not warranted.

---