Tariff reassessment as component parts fails where the importer cannot prove the goods form part of the circuit breaker.

Tariff reassessment of imported insulating screen and blade as component parts of an air circuit breaker under Heading 85.18/27(3) was rejected because the importer did not produce material evidence establishing that relationship. The catalogue relied on did not identify the insulating screen as a circuit breaker part, and no other record was filed to prove the claimed connection. In the absence of substantiating evidence, the existing classification under Heading 85.18/27(1) was sustained. The stated principle is that a claim to assess goods as component parts must be supported by documentary proof of the component relationship.

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Issues: Whether the imported insulating screen and blade were classifiable as component parts of an air circuit breaker under Heading 85.18/27(3), and whether reassessment from Heading 85.18/27(1) was warranted.

Analysis: The classification claim depended on proof that the goods were component parts of the circuit breaker. The catalogue produced by the importer did not mention insulating screen as a part of the circuit breaker, and no other material was placed to establish that connection. In the absence of substantiating evidence, the claimed reassessment could not be accepted.

Conclusion: The claim for reassessment under Heading 85.18/27(3) was rejected and the existing classification was upheld, against the assessee.

Final Conclusion: The appeal failed for want of evidence showing that the imported goods were component parts of the circuit breaker, and the lower authority's classification was sustained.

Ratio Decidendi: A claim for tariff reassessment as a component part must be supported by material evidence; where the relevant catalogue and other records do not establish the claimed component relationship, the existing classification will be upheld.

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