Tariff classification of replacement valve strips turns on their identity as iron and steel articles, not compressor parts.

Feather valve strips imported for compressor use were held classifiable as articles of iron and steel under Heading 73.33/40, not as compressor parts under Heading 84.11, because the tariff entries did not specifically describe the goods. Catalogue and drawing evidence showed the items were separate replacement strips with precise dimensions and flexibility, but they retained their identity as base-metal articles in trade parlance. The explanatory notes supported classification of identifiable articles of iron and steel, and parts of general use imported separately, by their own heading rather than by the machinery in which they might ultimately be used. The more specific description accordingly prevailed.

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Issues: Whether feather valve strips imported for compressor use were classifiable under Heading 84.11 of the Customs Tariff Act, 1975 as compressor parts, or under Heading 73.33/40 as articles of iron and steel.

Analysis: The competing tariff entries did not specifically describe the imported goods. The catalogue and drawings showed that the goods were feather valve strips used separately for replacement, having precise dimensions and flexibility, but they retained their identity as strips and articles of base metal in trade parlance. The explanatory notes supported the view that identifiable articles of iron and steel, and parts of general use imported separately, are classified according to their appropriate heading and not by reference to the machinery for which they may ultimately be used. The rule that the more specific description prevails over the more general one therefore led to classification under the heading covering articles of iron and steel.

Conclusion: The imported goods were correctly classified under Heading 73.33/40 and not under Heading 84.11.

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