Classification of spectacle frame metal temples as mountings, not parts, was sustained under the tariff entry.

Metal temples or side arms of spectacle frames were treated as mountings under sub-heading 9003.19 rather than as parts under sub-heading 9003.90. The tariff distinction in Heading 90.03 was applied between frames and mountings, and separate component parts such as hinges, screws, nose pads, tips and bridges. On a common understanding of spectacles, the frame and side arms form an integral mounted structure, and the metal temples were described as mounted components rather than detachable parts. The classification under the mountings entry was therefore sustained.

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Issues: Whether metal temples or side arms of spectacle frames are classifiable as mountings under sub-heading 9003.19 or as parts of spectacles under sub-heading 9003.90.

Analysis: Heading 90.03 covers frames and mountings for spectacles, goggles or the like, and parts thereof. The distinction drawn in the tariff is between frames and mountings on the one hand and parts on the other. On a common understanding, spectacles include the frame and side arms, and the side arms are separately fitted as mountings. The item was described as metal temples, and the reasoning accepted that arms are mounted on the frame rather than constituting separate parts such as hinges, screws, nose pads, tips, bridges and similar components. As the goods were made of metal, they answered the description of frames and mountings of other materials.

Conclusion: Metal temples of spectacle frames are correctly classifiable as mountings under sub-heading 9003.19 and not as parts under sub-heading 9003.90.

Final Conclusion: The appeal failed and the classification adopted by the lower authority was sustained.

Ratio Decidendi: Where an article forms an integral mounted component of spectacle frames rather than a detachable constituent part, it is classifiable under the entry for frames and mountings and not under the parts entry.

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