Tariff classification of washer extractor: price alone cannot ermine whether it is a domestic washing machine or other laundry equipment.

Classification of an imported washer extractor under Heading 84.40 turned on the tariff description and the nature of the goods, not merely unit price. The reasoning rejected classification under sub-heading (2) because price alone could not establish whether the article was a domestic machine, especially without evidence comparing domestic and industrial machines; it was also noted that the word "domestic" qualified only "washing machines" and not "laundry and dry cleaning machines". On the description of the goods, the article was not a complete washing machine, so sub-heading (2) was inapplicable and the departmental classification under sub-heading (1) was upheld in favour of Revenue.

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Issues: Whether the imported washer extractor was classifiable under sub-heading (2) of Heading 84.40 as a domestic washing machine or laundry and dry cleaning machine, or under sub-heading (1).

Analysis: Classification could not be determined merely from the unit price of the goods, particularly without evidence of comparable prices of domestic and industrial machines. The wording of sub-heading (2) was accepted as applying the word "domestic" only to "washing machines" and not to "laundry and dry cleaning machines". On the description of the goods, the article was not a complete washing machine.

Conclusion: The goods were not classifiable under sub-heading (2) and the departmental classification under sub-heading (1) was upheld, in favour of Revenue.

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