Customs classification of specialised warping-machine parts favours the specific heading over the general transmission bearing heading.

Classification of an imported beam bearing assembly turned on Section Note 2(b) of Section XVI and whether the item was a specialised part for a warping machine. Because the goods were manufactured to specifications for use solely with that machine, Heading 84.38, covering auxiliary machinery and parts suitable for use solely or principally with machines of Heading 84.37, was treated as the specific classification. The more general Heading 84.63 for transmission bearing assemblies was therefore displaced, and the goods were correctly classifiable under Heading 84.38.

---

---

Issues: Whether the imported beam bearing assembly, being a specialised part used in a warping machine, was classifiable under Heading 84.38 of the Customs Tariff Act, 1975 or under Heading 84.63 as a transmission bearing assembly.

Analysis: The decisive question was the classification of parts under Section Note 2(b) of Section XVI. The imported goods were found to be manufactured to specifications for use solely in the warping machine and not as a general-purpose transmission shaft. Heading 84.38 specifically covers auxiliary machinery and parts and accessories suitable for use solely or principally with machines of Heading 84.37, which includes warping machines. On that basis, the specific heading for parts of warping machines was held to prevail over the more general heading for transmission bearing assemblies under Heading 84.63.

Conclusion: The imported goods were correctly classifiable under Heading 84.38 and not under Heading 84.63.

---