Tungsten carbide inserts as tool tips were covered by the tariff description, not the residuary entry.

Unmounted tungsten carbide inserts used in rock roller bits, octagonals, coal picks, coal scrappers and similar drilling or mining equipment were analysed under Tariff Item 62, which covered tool tips in any form or size made of sintered carbides such as tungsten. By reference to the explanatory notes to Chapter 82.07 of the Customs Cooperation Council Nomenclature, tool tips included sintered carbide products used in drilling and other cutting tools for hard materials, whether sharpened or specially prepared or not, so long as they remained unmounted. Use in mining or drilling equipment, and the fact that the goods were not for metal removal or were said to be blanks, did not justify classification under the residuary entry.

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Issues: Whether tungsten carbide inserts used in rock roller bits, octagonals, coal picks, coal scrappers and similar drilling or mining equipment are classifiable as tool tips under Tariff Item 62 or as residuary goods under Tariff Item 68.

Analysis: Tariff Item 62 covered tool tips in any form or size, unmounted, of sintered carbides of metals such as tungsten, molybdenum and vanadium. The explanatory notes to Chapter 82.07 of the Customs Cooperation Council Nomenclature were treated as closely analogous and showed that tool tips include products of sintered metal carbides used in drilling, milling, dies and other cutting tools for working metals or other hard materials. The notes also made clear that such tips are covered whether sharpened or not and whether or not specially prepared, so long as they are unmounted. On that basis, the fact that the goods were used in rock drills, core drills and mining equipment did not take them out of the scope of tool tips. The contention that they were not for metal removal and that they were in the nature of blanks was also negatived by the tariff description and the explanatory notes.

Conclusion: The goods were held to be classifiable as tool tips under Tariff Item 62 and not under Tariff Item 68, and the classification in favour of the revenue was confirmed.

Ratio Decidendi: Where the tariff description and analogous explanatory notes specifically cover unmounted sintered carbide tool tips in any form or size, use in drilling or mining equipment and the absence of sharpening or mounting do not justify resort to the residuary entry.

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