Classification of precision gear pump confirmed under pump heading; not gear or auxiliary machinery for customs purposes.

A precision gear pump imported for pumping and measuring liquids was held classifiable under Heading 84.10(1) because the technical literature showed it was a pump, not gear per se. It therefore could not be classified as gears under Heading 84.63. The item also did not fall under Heading 84.38(1), as that heading was confined to auxiliary machinery and parts or accessories of the kind contemplated by the relevant examples, which did not cover this pump. The explanatory notes to Heading 84.10 expressly included liquid pumps, including pumps fitted with measuring devices and gear pumps of various types, so the department's appeal failed.

---

---

Issues: Whether the imported precision gear pump was correctly classifiable under Heading 84.10(1), or whether it fell under Heading 84.38(1) or Heading 84.63.

Analysis: The imported item, though containing small gears, was not gear per se and therefore could not be classified as gears under Heading 84.63. It was also not merely auxiliary machinery of the kind contemplated by Heading 84.38(1), since that heading was confined to auxiliary machinery and parts or accessories akin to the examples mentioned therein. The technical literature described the goods as a precision gear pump used for pumping and measuring liquids, and the explanatory notes to Heading 84.10 specifically covered pumps for liquids, including pumps fitted with measuring devices and gear pumps of various types.

Conclusion: The item was correctly classifiable under Heading 84.10(1), and the department appeal failed.

---