Solenoid classification turns on valve function: simple coils without cores fall under valve parts, not residual electrical goods.

Solenoids supplied as simple cylindrical coils without a soft iron core were distinguished from electro-magnets and could not be treated as articles intended to become permanent magnets. Applying Note 2 of Section XVI, Heading 85.48 was excluded because that residual entry applies only where no heading in Chapters 84 or 85 covers the goods. As the material showed the solenoids were essential and integral parts of valves, they were classifiable as valve-related parts under Heading 84.81, including the relevant sub-headings for refrigerating and air-conditioning appliances or other valves, as applicable.

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Issues: Whether the solenoids manufactured by the appellants were classifiable under Heading 85.05, Heading 85.48, or as parts of valves under Heading 84.81.

Analysis: Solenoids were found to be distinct from electro-magnets because they were supplied as simple cylindrical coils and did not themselves incorporate a soft iron core. They also could not be treated as articles intended to become permanent magnets. Under Note 2 of Section XVI, Heading 85.48 applies only where the goods are not classifiable under any heading of Chapters 84 or 85. The material on record showed that the goods were used as essential and integral parts of valves, not as direct machine parts. On that basis, the goods were held to fall within the valve-related headings rather than as residual electrical parts.

Conclusion: Classification under Heading 85.05 and Heading 85.48 was ruled out. The solenoids were held classifiable as parts of solenoid valves under Heading 84.81, namely under sub-heading 8481.91 for refrigerating and air-conditioning appliances and machinery, or under sub-heading 8481.99 for other valves, as applicable.

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