Classification of imported machinery turns on actual function and description; fusing press upheld under Heading 84.59.

Imported machinery was classified by reference to its actual description and principal function: if used as an ironing machine, it would fall under Heading 84.40 as textile finishing machinery, but if its main function was fusing, it would fall under Heading 84.59 as a machine having an individual function not elsewhere specified. On the materials before the tribunal, the bill of entry and invoice described the goods as a fusing press, and that description was accepted. The classification under Heading 84.59 was therefore upheld, and treatment under Heading 84.40 was rejected.

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Issues: Whether the imported VEIT Varioset machine was classifiable as a fusing press under Heading 84.59 or as an ironing machine under Heading 84.40.

Analysis: The description in the bill of entry and invoice identified the goods as a fusing press, while the record also contained catalogues describing both a fusing press and multipurpose ironing tables. Classification depended on the actual goods imported and their principal function. If the machine was an ironing machine, it would fall under Heading 84.40 as machinery used for finishing textile articles. If its main function was fusing, it would fall under Heading 84.59 as a machine having an individual function not elsewhere specified. On the materials before it, the classification had to follow the description of the goods as fusing press and the need for further interference was not established.

Conclusion: The machine was held to be classifiable under Heading 84.59 and not under Heading 84.40, and the classification adopted by the Customs was upheld.

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