Tariff classification of thermocouples turns on their electrical measuring function and specific coverage under the electrical instruments heading.

Imported thermocouples functioning as electrical measuring devices fall within the tariff entry for electrical instruments and cannot be classified as non-electrical apparatus. Heading 90.24(1), which covers instruments and apparatus for measuring, checking, or automatically controlling in the field of non-electrical apparatus, was held inapplicable because the goods did not possess that character. They were classified under Heading 90.28(2), which specifically covers electrical instruments or apparatus for measuring electrical quantities, in favour of Revenue.

---

---

Issues: Whether imported thermocouples were classifiable under Heading 90.24(1) or under Heading 90.28(2) of the Customs Tariff Act.

Analysis: Heading 90.24(1) applies to instruments and apparatus for measuring, checking, or automatically controlling in the field of non-electrical apparatus. On the functioning of the imported goods, the thermocouples were not capable of being treated as non-electrical apparatus. The classification notes relied upon by the Tribunal showed that thermocouples fall within the category of electrical instruments or apparatus for measuring electrical quantities and are specifically covered under Heading 90.28(2).

Conclusion: The thermocouples are not classifiable under Heading 90.24(1) and are classifiable under Heading 90.28(2), in favour of Revenue.

Ratio Decidendi: Where an imported article functions as an electrical measuring device and is specifically covered by the tariff entry for electrical instruments, it cannot be classified under a heading meant for non-electrical apparatus.

---