Tariff classification of razor blade coater upheld under sub-heading 84.59(2) after earlier technical analysis.

The classification of an imported razor blade coater turned on whether it fell under sub-heading 84.59(2) or under sub-heading 85.18/27(1) of the erstwhile Customs Tariff. The Tribunal relied on its earlier examination of the same machine, including technical literature, catalogue material, CCCN Explanatory Notes and the tariff entries, which had already supported classification under sub-heading 84.59(2). Finding no reason to depart from that view on the material in the present appeal, it applied the same classification and treated the machine as classifiable under sub-heading 84.59(2).

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Issues: Whether the imported razor blade coater was correctly classifiable under sub-heading 84.59(2) of the erstwhile Tariff or under sub-heading 85.18/27(1) of the erstwhile Customs Tariff.

Analysis: The Tribunal noted that the same machine had already been examined in an earlier order, where the technical literature, catalogue, CCCN Explanatory Notes and tariff entries were considered in detail. That earlier decision had concluded that the machine was properly classifiable under sub-heading 84.59(2). Following that reasoning, and finding no reason to take a different view on the material placed in the present appeal, the Tribunal applied the same classification approach.

Conclusion: The machine was classifiable under sub-heading 84.59(2) of the erstwhile Tariff, and the Revenue's appeal failed.

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