Tariff classification of artificial graphite furnace burner parts falls under parts of furnace burners, not mineral substances.

Artificial graphite spare parts imported for a furnace burner were not articles of mineral substances under Heading 68.15 or sub-heading 6815.10, because they were neither natural graphite nor goods answering that tariff description. Once that classification failed, Chapter Note 1(a) to Chapter 84 did not exclude them from Chapter 84. As specific parts of furnace burners, the goods fell under sub-heading 8416.90. The tariff structure and explanatory notes supported this classification, making the department's adoption of sub-heading 6815.10 unsustainable.

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Issues: Whether spare parts imported for a furnace burner, made of artificial graphite, were classifiable under sub-heading 6815.10 of the Customs Tariff Act, 1975 as articles of mineral substances, or under sub-heading 8416.90 as parts of furnace burners.

Analysis: The goods were admitted to be made of artificial graphite. Heading 68.15 covers articles of stone or other mineral substances, and sub-heading 6815.10 derives its scope from that heading. As the goods were not of natural graphite and did not answer the description of articles of mineral substances, they could not fall under Heading 68.15 or sub-heading 6815.10. Once that classification failed, Chapter Note 1(a) to Chapter 84 did not exclude the goods from Chapter 84. The goods were specifically parts of furnace burners and therefore fit under sub-heading 8416.90. The classification was also supported by the tariff structure and the general explanatory note regarding sub-classification.

Conclusion: The goods were not classifiable under sub-heading 6815.10 and were correctly classifiable under sub-heading 8416.90. The classification adopted by the department was unsustainable and the appeal succeeded.

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