Induction furnace parts classification turns on functional character, with essential coils treated as furnace parts, not transformers.

Imported induction coils used in an induction melting furnace and necessary for its functioning were classifiable as identifiable parts of an electric furnace. The suggested classification as transformers was rejected because the functional character of the goods did not fit the transformer entry on the facts. Goods that are essential and identifiable parts of an induction furnace are to be classified under the furnace-parts heading rather than as transformers when the transformer description is inapplicable.

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Issues: Whether imported induction coils were classifiable under Heading No. 8504.31 as transformers or under Heading No. 8514.90 as parts of an induction furnace.

Analysis: The coils were shown to be used in an induction melting furnace and to be necessary for its functioning. The record also indicated that the goods were identifiable parts of an electric furnace. No material was placed to dislodge the appellate finding, and the suggested transformer classification was not supported on the facts.

Conclusion: The goods were correctly classified under Heading No. 8514.90 as parts of an induction furnace, and not under Heading No. 8504.31 as transformers.

Ratio Decidendi: Goods which are identifiable and essential parts of an induction furnace are to be classified as furnace parts rather than as transformers when the transformer entry does not fit their functional character.

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