Classification of filtering equipment parts under Heading 84.21 prevails over Chapter 39 where Section XVI exclusions apply.

A standard bowl accepted as a part of filtering equipment was classifiable under the specific tariff heading for filtering machinery, not as an article of plastic under Chapter 39. The HSN notes excluded only simple filters, simple vessels, tanks and similar general-purpose goods, while Chapter 39 excluded articles of Section XVI. Because the bowl formed part of filtering equipment, it fell with the finished machinery under Heading 84.21 and was excluded from Chapter 39. The classification under Heading 84.21 was upheld.

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Issues: Whether the standard bowl, being a component of filtering equipment, was classifiable under Heading 84.21 or as an article of plastic under Chapter 39.

Analysis: The product was accepted to be a part of filtering equipment. The exclusion in the HSN notes was confined to simple filters, simple vessels, tanks and similar general-purpose goods. The chapter notes to Chapter 39 excluded articles of Section XVI. As the standard bowl was a part of filtering equipment, it was appropriately covered by the specific heading applicable to that equipment and not by Chapter 39.

Conclusion: The classification under Heading 84.21 was upheld and the appeal was rejected.

Final Conclusion: The impugned classification order was sustained, and the appellant did not obtain relief.

Ratio Decidendi: A part of filtering equipment is classifiable with the finished filtering machinery under the specific tariff heading, and cannot be shifted to Chapter 39 where Section XVI articles are excluded.

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