Customs classification turns on proof of true nature and intended use; unsupported spare-parts claim failed for imported tubes.

Imported welded and rolled tubes in Inconel alloy 601 were not proved to be spare parts of a rotary tube annealing furnace, because the invoice, bill of entry and other record described them as tubes and the supporting drawing was unconvincing. In the absence of cogent evidence showing their true nature and intended use as furnace parts, the customs claim for reclassification under Heading 85.11 failed. The classification under Heading 73.17/19(2) as tubes of stainless steel was therefore sustained, as the record supported that description more reliably than the asserted spare-parts claim.

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Issues: Whether the imported welded and rolled tubes in Inconel alloy 601 were classifiable under Heading 85.11 as spare parts of a rotary tube annealing furnace, or under Heading 73.17/19(2) as tubes of stainless steel.

Analysis: The description in the invoice and bill of entry showed the goods as welded and rolled tubes, while the claim that they were spare parts of an annealing furnace was not supported by catalogue or other reliable evidence. The drawing produced was found unconvincing because it appeared to have been prepared after the import and did not establish that the tubes were intended for use as spare parts without further fabrication. On the material available, Heading 73.17/19(2) was held to be the more appropriate classification.

Conclusion: The claim for re-assessment under Heading 85.11 was not proved, and the classification under Heading 73.17/19(2) was sustained, against the assessee.

Final Conclusion: The imported goods were not established to be furnace spare parts and remained classifiable as tubes of stainless steel for customs purposes.

Ratio Decidendi: A claim for customs reclassification must be supported by cogent evidence establishing the true nature and intended use of the goods, failing which the classification supported by the goods' description and available record will prevail.

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