Functional classification of valves confirmed where complete shut-off and equipment isolation made them isolating valves.

Imported globe and gauge valves were classified by function rather than by design, location or nomenclature. Evidence from manufacturer certificates, trade literature and boiler regulations showed they were intended for positive shut-off and to isolate downstream equipment from fluid flow. The restrictive departmental reading of "isolating valve" was treated as illustrative, not exhaustive, and a valve capable of completely stopping flow was accepted as an isolating valve. The valves were therefore classified under Heading 84.61(2) as isolating valves, not under Heading 84.61(1) as taps and cocks.

---

---

Issues: Whether the imported globe and gauge valves were classifiable as isolating valves under Heading 84.61(2) of the Customs Tariff Act, 1975, or as taps and cocks under Heading 84.61(1).

Analysis: The classification turned on the function performed by the valves rather than their design, location, or nomenclature. The evidence on record, including manufacturer certificates, trade literature, and boiler regulations, showed that the valves were intended for positive shut-off and for isolating downstream equipment from the flow of fluid. The restrictive definition relied upon by the Department was treated as illustrative of one kind of isolating valve and not as exhaustive. The commercial and technical understanding supported the view that a valve capable of completely stopping flow so as to isolate equipment in a system is an isolating valve.

Conclusion: The imported valves were held to be isolating valves classifiable under Heading 84.61(2), and not under Heading 84.61(1).

---