Machine part classification: pump sleeve treated as part of the pump, not the shaft, under the tariff heading applied.

The sleeve fitted in a pump was classified as a part of the pump for liquids under Chapter 84.13, not as a part of the shaft under Chapter 84.83. Section Note 2(b) of Section XVI required parts suitable solely or principally for a particular machine to be classified with that machine, but the record did not show that the sleeve was itself a shaft component. Although it protected the shaft from wear and tear, a protective or supporting item does not become part of a different article merely because it assists its function. Classification under Chapter 84.13 was therefore upheld.

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Issues: Whether the sleeve used in the pump was classifiable as a part of the shaft under Chapter 84.83 or as a part of the pump for liquids under Chapter 84.13.

Analysis: Chapter 84.13 covers pumps for liquids, while Chapter 84.83 covers transmission shafts and related items. Section Note 2(b) of Section XVI requires parts suitable for use solely or principally with a particular kind of machine to be classified with that machine. The sleeve was fitted in the pump and was shown to protect the shaft from wear and tear, but no evidence established that it was a part of the shaft. A protecting or supporting item does not become a part of the main item merely because it assists its functioning. The shaft was also not treated as a complete machine in itself for the purpose of bringing the sleeve within Chapter 84.83.

Conclusion: The sleeve was held to be a part of the pump for liquids and not a part of the shaft. Classification under Chapter 84.13 was upheld.

Ratio Decidendi: A component fitted in a machine is classified with that machine when it is shown to be a part of it, and an accessory or protective element does not become a part of a different article merely because it improves its functioning or protects another component.

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