Calender stack parts classified under Heading 84.16, as Heading 84.31 does not cover calenders under tariff notes.

Imported components supplied for rebuilding a calender stack were treated as parts of a single machinery arrangement, supported by the quotation, purchase order, invoice and catalogue. Section XVI Note 2 required parts suitable solely or principally with a particular machine to be classified with that machine, but Heading 84.31 was not held to cover calender rolls because the tariff and explanatory notes excluded calenders from that heading. The goods were therefore required to be reclassified under Heading 84.16, and the matter was remanded for fresh reconsideration and reassessment after hearing the importer.

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Issues: Whether the imported swimming roll, hydraulic supply and control system, and connected components of the calender stack were correctly classifiable under Heading 84.31 or whether they were required to be reclassified under Heading 84.16 in light of Section XVI Note 2 of the Customs Tariff Act, 1975.

Analysis: The imported items were shown by the quotation, purchase order, invoice and catalogue to form part of a single rebuilding arrangement for the calender stack. The Accessories (Conditions) Rules, 1963 were not applied by the lower authorities and were not material to the decision. The decisive question was whether the goods were parts of machinery described in Chapter 84 and, if so, whether they fell within the specific heading for calendering and similar rolling machines. Section XVI Note 2 required parts suitable solely or principally with a particular kind of machine to be classified with that machine, but Heading 84.31 was held not to cover calender rolls because the tariff and explanatory notes excluded calenders from that heading.

Conclusion: The goods were not classifiable under Heading 84.31. They were required to be reclassified under Heading 84.16, and the matter was remanded for fresh reconsideration and reassessment after hearing the appellant.

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