Common parlance governs undefined tariff terms, and a wedge gate valve was classified as an isolating valve.

An undefined tariff term must be interpreted by common parlance, supported by relevant technical literature, when classifying imported valves. On the materials on record, a wedge gate valve is normally used only in fully open or fully closed position, is not a controlled valve, and may be operated manually or by motor. The manufacturer's catalogue and the imported valve drawing showed that the goods were a wedge gate valve. The earlier handbook-based definition of a controlled valve was treated as inapplicable, and the product was classified as an isolating valve under Customs Tariff Heading 84.61(2).

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Issues: Whether the imported wedge gate valve was classifiable as an isolating valve under Customs Tariff Heading 84.61(2) rather than under Customs Tariff Heading 84.61(1).

Analysis: The tariff did not define isolating valve, so the classification had to be determined by common parlance, supported by technical literature. The materials on record showed that a wedge gate valve is normally used in fully opened or fully closed position, is not a controlled valve, and may be operated by hand or by motor. The evidence, including the manufacturer's catalogue and the drawing of the imported valve, established that the product was a wedge gate valve. The earlier reliance on a definition drawn from a handbook of controlled valves was found inapplicable to the goods in question.

Conclusion: The imported product was held to be a wedge gate valve known in trade and common parlance as an isolating valve, and it was classified under Customs Tariff Heading 84.61(2), in favour of the assessee.

Ratio Decidendi: Where a tariff term is undefined, classification must be determined by common parlance and relevant technical literature, and a gate valve used for isolation may be classified accordingly.

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