Customs tariff classification turns on section and chapter notes, with washers, retaining rings and steel balls placed under the proper headings.

Customs tariff classification must be determined by reading the relevant headings with the section notes and chapter notes. Washers and retaining rings fall within "parts of general use" under Section XV and are excluded from Section XVI by Chapter Note 1(g), so they are classifiable under Heading 73.18. Steel balls can be classified under Heading 84.81 only if they satisfy the parameters in Chapter Note 6 to Chapter 84; absent proof of that compliance, they remain classifiable as steel balls under Heading 73.26. The controlling tariff notes prevail over broader functional classification.

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Issues: Whether washers and retaining rings were classifiable under Heading 73.18 or Heading 84.81, and whether steel balls were classifiable under Heading 73.26 or Heading 84.81.

Analysis: Classification under the Customs Tariff has to be determined by reading the tariff headings along with the relevant section notes and chapter notes. Washers and similar articles fall within the expression "parts of general use" under Note 2 to Section XV. By virtue of Chapter Note 1(g) of Section XVI, such goods are excluded from Section XVI and are appropriately covered under Heading 73.18. For steel balls, Chapter Note 6 to Chapter 84 limits classification under Chapter 84 to balls satisfying the prescribed parameters; failing proof that the imported balls met those parameters, they were not eligible for Heading 84.81. On the material before it, the goods were only steel balls and were therefore classifiable under Heading 73.26.

Conclusion: Washers and retaining rings were correctly classifiable under Heading 73.18, and steel balls under Heading 73.26, not under Heading 84.81.

Final Conclusion: The Revenue's classification was accepted and the lower authority's classification under Heading 84.81 was set aside.

Ratio Decidendi: Where tariff notes specifically exclude goods falling within "parts of general use" and a tariff entry prescribes a separate test for classification of steel balls, classification must follow the controlling section and chapter notes rather than the broader functional use of the goods.

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