Machinery parts classification: components used solely with a waste gas recovery system fall under the machine heading, not iron and steel articles.

Knockout drum, stack and ladder used solely or principally with a waste gas recovery system were classifiable with that machinery under Heading 84.16, not as general iron or steel articles under Heading 73.08. Applying Chapter Note 2(b) to Section XVI, parts not specifically described in Chapters 84 or 85 must be classified with the machine for which they are suitable for sole or principal use. A residuary heading for iron or steel could not override the specific machinery classification, so the disputed items fell within Heading 84.16.

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Issues: Whether the three items, namely knockout drum, stack and ladder, were classifiable under Heading 73.08 as other articles of iron and steel or under Heading 84.16 as parts of the waste gas recovery system.

Analysis: The items were found to be components of the waste gas recovery system and not general purpose articles. The final product of the assessee was already classifiable under Heading 84.16, and the disputed items were used solely or principally with that machinery. Under Chapter Note 2(b) of Section XVI, parts not specifically described in Chapters 84 or 85 are to be classified with the machine with which they are suitable for use solely or principally. Heading 73.08, being a residuary entry for articles of iron or steel, could not prevail over the specific machinery classification.

Conclusion: The disputed items were correctly classifiable under Heading 84.16 and not under Heading 73.08. The appeal failed.

Ratio Decidendi: Parts or components suitable solely or principally for use with a machine falling under Section XVI are classifiable with that machine unless specifically described elsewhere in Chapters 84 or 85.

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