Customs tariff classification of dies: suitability for fitting into the machine, not multiple functions, determines Heading 82.05 treatment.

Dies used to manufacture scooter parts were treated as interchangeable tools under Customs Tariff Heading 82.05, corresponding to Heading 8207.90 in the connected matter, because the relevant test is whether the goods are suitable for fitting into the applicable machine or tool. The expression "interchangeable tools" was construed by reference to interchangeability for a particular machine or use, not by asking whether the dies themselves can perform multiple functions or are mutually interchangeable. The Explanatory Notes to the CCCN were regarded as highly persuasive. Earlier Tribunal decisions taking a contrary view were distinguished and not followed, and the customs classification under Heading 84.45/48 was rejected.

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Issues: Whether dies used for manufacture of scooter parts are classifiable under Heading 82.05/8207.90 of the Customs Tariff or under Heading 84.45/48 of the Customs Tariff.

Analysis: Heading 82.05 covers tools unsuitable for independent use but designed to be fitted into hand tools, machine tools, or other specified tools. The expression "interchangeable tools" in the tariff heading was held to refer to interchangeability with reference to a particular machine or use, and not to the ability of the tool itself to perform different jobs. The Explanatory Notes to the CCCN were treated as highly persuasive because the tariff heading was modelled on the same lines. On that construction, the dies, though designed for specific parts, remained tools falling within Heading 82.05. The contrary view in earlier Tribunal decisions was distinguished and declined as precedent.

Conclusion: The goods were held classifiable under Heading 82.05, corresponding to Heading 8207.90 in the connected appeal, and not under Heading 84.45/48.

Final Conclusion: The classification adopted by the customs authorities was affirmed and the appeals were rejected.

Ratio Decidendi: For tariff purposes, dies are classifiable as interchangeable tools when they are suitable for fitting into the relevant machine or tool, and the test is not whether the dies are mutually interchangeable or capable of performing multiple different functions.

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