Asbestos brake linings classified under the broader tariff entry, not as tractor parts under the narrower heading

Imported brake linings made of asbestos were held classifiable under Heading 68.01/16(a) as asbestos articles rather than under Heading 87.04/06(2) as tractor parts. The competing headings were resolved by examining the nature of the goods and the scope of each entry, with the view that the goods formed part of a sub-assembly and were not shown to be specifically designed for tractors within the narrower heading. Explanatory notes were treated as persuasive support, but they did not displace the broader asbestos classification. Classification in favour of Revenue was therefore upheld.

---

---

Issues: Whether imported brake linings were classifiable under Heading 68.01/16(a) as articles of asbestos or under Heading 87.04/06(2) as parts designed for tractors under Heading 87.01.

Analysis: The competing tariff entries were examined with reference to the nature of the goods and the scope of the respective headings. The goods were treated as brake linings made of asbestos and as a part of a sub-assembly rather than a part specifically designed for tractors within the narrower entry. The explanatory notes were treated as persuasive and supported the view that mounted linings were contemplated under the tractor-related heading, while the imported goods were not shown to fall within that description. The broader asbestos heading was therefore applied.

Conclusion: The imported brake linings were correctly classifiable under Heading 68.01/16(a) and not under Heading 87.04/06(2), and the classification in favour of Revenue was upheld.

Final Conclusion: The appeal failed because the goods were held to fall under the asbestos-related tariff entry rather than the tractor-parts entry.

Ratio Decidendi: Where goods answer the description of a specific asbestos article and are not shown to fall squarely within the narrower tractor-parts heading, they remain classifiable under the asbestos entry, with explanatory notes serving only as persuasive aids.

---