Tool holders for jig boring machines classified as accessories, not interchangeable tools, under the relevant tariff heading.

Imported adaptors, facing heads, tie rods and micro heads were held to be specially designed tool holders and accessories for jig boring machines because they were supplied without cutters and did not themselves perform any cutting operation. Heading 84.66 was treated as covering parts and accessories suitable for use solely or principally with machine-tools, including work or tool holders, while Heading 82.07 applied to interchangeable tools themselves. On that basis, the goods were correctly classified under Tariff Heading 8466.93 and not under Tariff Heading 8207.90.

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Issues: Whether the imported adaptors, facing heads, tie rods and micro heads were classifiable as interchangeable tools under Tariff Heading 8207.90 or as tool holders and accessories under Tariff Heading 8466.93.

Analysis: The goods were described in the catalogue and in the order-in-original as being without cutters and as specially designed tool holders for jig boring machines. Without cutters or other functional cutting components, they did not themselves perform any cutting operation. The competing tariff entries showed that Heading 84.66 covers parts and accessories suitable for use solely or principally with machine-tools, including work or tool holders, whereas Heading 82.07 covers interchangeable tools themselves. On the admitted facts, the imported items were only holders and accessories for jig boring machines and not tools by themselves.

Conclusion: The goods were correctly classifiable under Tariff Heading 8466.93 and not under Tariff Heading 8207.90, in favour of the assessee.

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