Tariff classification of finned tubes favoured the specific tubes heading over the general machinery parts heading.

Imported finned tubes were treated as classifiable under the specific tariff description for tubes and pipes rather than as parts of machinery. The trade parlance test supported this view because the goods were known in the market as finned tubes, and the CCCN Explanatory Notes identified finned tubes within the tubes heading. The contention that they should be classified as machinery parts was rejected because separately imported general parts are classified under the heading appropriate to the goods themselves, and the more specific description prevails over the general machinery heading. Accordingly, the proper classification was Tariff Item 73.17/19(1), not Tariff Item 84.17(1).

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Issues: Whether the imported finned tubes were classifiable under Tariff Item 73.17/19(1) of the Customs Tariff Act, 1975 or under Tariff Item 84.17(1) of the Customs Tariff Act, 1975.

Analysis: The product was found to be known in the market as finned tubes. The tariff description under 73.17/19 specifically covered tubes and pipes, and the CCCN Explanatory Notes referred to finned tubes as falling within that heading. The contention that the goods were parts of machinery was not accepted, because general parts imported separately are classified under the heading appropriate to the goods themselves. The trade parlance test and the rule preferring the more specific description supported classification under the tubes heading rather than the machinery heading.

Conclusion: The imported goods were correctly classifiable under Tariff Item 73.17/19(1) of the Customs Tariff Act, 1975, and not under Tariff Item 84.17(1).

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