Tariff classification of separate manufacturing machines turns on whether the machine itself produces a finished commodity, not an intermediate product.

For tariff classification under Heading 84.59(2), a machine must itself be designed to produce a ready-to-use commodity in the limited sense intended by the heading. The printing and tubing machine was treated as a separate machine because the manufacturer's literature and invoice described it separately, it had independent functions and controls, and it had no common base or common control with the auto sewing line. As it produced only tubing, an intermediate product rather than a finished commodity, it fell under the residuary Heading 84.59(1). The auto sewing line remained classifiable under Heading 84.59(2), and the appeal failed.

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Issues: Whether the imported printing and tubing machine, along with the auto sewing line, was classifiable as a machine designed for production of a commodity under Heading 84.59(2), or whether the printing and tubing machine was correctly classifiable under the residuary Heading 84.59(1).

Analysis: The machines were found to be two separate machines, described separately in the manufacturer's literature and invoice, with independent functions, separate controls, and no common base or common control. The printing and tubing machine produced only tubing, which was an intermediate product and not a ready-to-use commodity. The expression "commodity" in Heading 84.59(2) was construed in a limited sense and not as a synonym for goods in general. Since the machine by itself did not produce a commodity in that sense, and the set was not shown to be an inseparable complete system, the residuary entry was held applicable to that machine.

Conclusion: The printing and tubing machine was correctly classifiable under Heading 84.59(1), while the auto sewing line remained under Heading 84.59(2); the appeal failed.

Ratio Decidendi: For tariff classification under Heading 84.59(2), the machine must itself be designed to produce a ready-to-use commodity in the limited sense intended by the heading, and a separate machine performing only an intermediate stage of manufacture is classifiable under the residuary entry if it is not part of an inseparable complete system.

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