Classification of toothed steel lift tapes turns on exclusion of endless metal belts from Chapter 84 and placement under iron and steel goods.

Toothed steel tapes imported for use in lifts were held not classifiable as lift machinery parts under Heading 84.22 because they were imported in running length, the claim of ready fitment was not substantiated, and they functioned as endless metal belts after joining their ends. Note 1(h) to Section XVI excluded endless belts of metal from Chapter 84, so classification under Heading 84.22 was unavailable. The goods were therefore correctly classified under Heading 73.33/40(1) as other articles of iron and steel.

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Issues: Whether toothed steel tapes used in lifts were classifiable under Heading 84.22 as parts of lift machinery or were excluded from Chapter 84 and classifiable under Heading 73.33/40(1).

Analysis: The goods were imported as toothed tapes of steel in running length. The claim that they were ready for fitment as lift components was not substantiated. The tapes were used as endless belts after joining their ends, and Note 1(h) to Section XVI of the Customs Tariff Act, 1975 excludes endless belts of metal from Chapter 84. In that view, the proposed classification under Heading 84.22 was not available, and the original classification as other articles of iron and steel was more appropriate.

Conclusion: The goods were not classifiable under Heading 84.22 and were correctly classified under Heading 73.33/40(1), against the assessee.

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