Customs classification of imported nozzles as machine parts upheld under Heading 98.06.00

Imported nozzles were treated as assessable under Heading 98.06.00 as parts of machines rather than under Heading 69.03.90. The classification turned on Note 1 to Chapter 98, under which parts of machines of Chapters 84, 85 and similar entries fall within Heading 9806.00 unless specifically excluded by Note 7 to Chapter 98. The argument that frequent replacement prevented the nozzles from being treated as machine parts was not accepted, and no contrary authority was shown. The nozzles were therefore correctly classified under Heading 98.06.00.

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Issues: Whether imported nozzles were classifiable under Heading 69.03.90 as claimed by the appellants or under Heading 98.06.00 as parts of machines.

Analysis: The imported nozzles had been assessed as parts of machines under Heading 98.06.00. The authorities applied Note 1 to Chapter 98 and held that parts of machines of Chapters 84, 85 and similar entries fall under Heading 9806.00 unless specifically excluded by Note 7 to Chapter 98. The objection that the nozzles were replaced too often and therefore could not be treated as parts of a machine was not accepted, and no contrary authority was shown.

Conclusion: The nozzles were correctly assessable under Heading 98.06.00 and not under Heading 69.03.90; the appeals were rejected.

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