Electrical phenomenon drives tariff classification of a circular chart recorder under the more specific customs heading.

A circular chart recorder used in a glass level measuring and control system was held classifiable under Heading 90.28(4) because its operation depended on an electrical phenomenon varying according to the factor being ascertained or automatically controlled. Chapter 90 Note 2 did not displace that result merely because the recorder formed part of a larger system; Chapter 90 Note 5(b) governed the more specific classification. The lower classification under Heading 90.28(1) was therefore unsustainable, and the equipment was assigned the assessee's claimed tariff entry.

---

---

Issues: Whether the imported circular chart recorder, being a part of a glass level measuring and control system, was classifiable under Heading 90.28(1) or under Heading 90.28(4) of the Customs Tariff.

Analysis: The dispute turned on the interaction between Chapter 90 Note 2, which deals with classification of parts or accessories constituting in themselves machines, appliances, instruments or apparatus, and Chapter 90 Note 5(b), which brings within Heading 90.28 machines or apparatus of a kind described in the relevant headings where their operation depends on an electrical phenomenon varying according to the factor to be ascertained or automatically controlled. The imported recorder was used to record and control variables translated into voltage, and its operation depended on an electrical phenomenon. Though it formed part of the larger glass level measuring and control system, its functional character brought it within the scope of Heading 90.28(4).

Conclusion: The circular chart recorder was correctly classifiable under Heading 90.28(4), not Heading 90.28(1), and the lower authorities' classification was unsustainable.

Final Conclusion: The appeal succeeded and the imported equipment received the more specific tariff classification claimed by the assessee.

Ratio Decidendi: Where an instrument covered by the relevant tariff heading operates on an electrical phenomenon varying according to the factor to be ascertained or controlled, it is classifiable under the specific sub-heading so provided, notwithstanding that it is also a part of a larger system.

---