Classification of mould parts upheld under Heading 84.80 applying Section Note 2 to Section XVI

Parts of moulds were held classifiable with moulds under Heading 84.80 because Section Note 2 to Section XVI requires parts specifically included in a heading, or parts suitable for use solely or principally with a particular machine, to be classified accordingly. The Tribunal found the imported goods to be identifiable parts of moulds and therefore suitable for use solely or principally with moulds. On that basis, the classification adopted by the lower authority was upheld and the revenue's challenge failed.

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Issues: Whether parts of moulds were correctly classifiable under Heading 84.80 of the Customs Tariff Act, 1975 by applying Section Note 2 to Section XVI, or whether they were liable to be classified under Heading 84.85.

Analysis: Heading 84.80 specifically covers moulds, but not parts of moulds. Classification of parts under Section XVI depends on the scheme in Section Note 2: parts specifically included in a heading are to be classified thereunder, parts suitable for use solely or principally with a particular machine are to be classified with that machine, and only other parts fall under the residuary headings. The imported goods were found to be identifiable parts of moulds and, on that basis, suitable for use solely or principally with moulds. The Tribunal accepted that this brought the goods within the classification adopted by the lower authority.

Conclusion: The classification under Heading 84.80 was upheld and the revenue's challenge on this issue failed.

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