Tariff classification of loom bobbins under Heading 98.06 upheld despite competing machinery-parts heading

Imported bobbins used with Texo looms were held to fall under Heading 98.06 rather than Heading 8446.29. Section XVI Note 1(c) excludes bobbins, spools, cops, cones, reels and similar supports from Section XVI, and that exclusion cannot be displaced by Note 2 to Section XVI. Chapter 98 Note 1 and Heading 98.06 require classification of qualifying machinery parts under Chapter 98 even if another heading might otherwise cover the goods. Applying Rule 1 of the interpretative rules, the bobbins were correctly classified under Heading 98.06.

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Issues: Whether imported bobbins used with Texo looms were classifiable as parts of looms under Heading 8446.29 or under Heading 98.06.

Analysis: Section XVI Note 1(c) excludes bobbins, spools, cops, cones, reels and similar supports from Section XVI, and Note 2 to Section XVI cannot override that exclusion. Chapter 98 Note 1 provides that the chapter applies to goods satisfying its conditions even if they are covered by a more specific heading elsewhere in the Schedule. On the language of Note 1 to Chapter 98 and Heading 98.06, parts of machinery of the specified chapters are to be classified under Heading 98.06 notwithstanding coverage under another heading. Rule 1 of the interpretative rules requires classification according to the terms of the headings and the relevant section and chapter notes.

Conclusion: The bobbins were correctly classified under Heading 98.06 and not under Heading 8446.29.

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