Telephony parts classification under Customs Tariff: back mount frames fall under Heading 8517.90, not Heading 8538.90.

Imported back mount frames intended for automatic telephone exchanges were classified as parts of electrical apparatus for line telephony under Heading 8517.90, because their design, invoice description and product literature showed telephony use rather than use as parts of switching, protecting or controlling electrical circuits. Heading 8538.90 was inapplicable since it covers parts suitable for use solely or principally with apparatus of Headings 8535 to 8537, not a steel frame carrying connectors for telephony. The claimed concessional customs duty based on the contrary classification therefore failed.

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Issues: Whether the imported back mount frame was classifiable under Heading 8538.90 as a part suitable for use solely or principally with telecommunication apparatus, or under Heading 8517.90 as part of electrical apparatus for line telephony, and whether the appellants were entitled to the claimed concessional customs duty.

Analysis: The goods were described in the invoice and bill of entry as back mount frame / telecommunication components. Heading 8538.90 applies to parts suitable for use solely or principally with apparatus of Headings 8535, 8536 or 8537, which relate to electrical apparatus for switching, protecting or controlling electrical circuits and for electric control or distribution of electricity. The imported item was a steel frame meant to carry connectors for use in an automatic telephone exchange and not an apparatus for electric control or distribution of electricity. Heading 8517 covers electrical apparatus for line telephony or line telegraphy, and parts of such apparatus fall under sub-heading 8517.90. The product literature and the nature of the installation showed that the item was intended for telephony and not as a part of connectors falling under Heading 8538. The earlier appellate finding that the goods were steel frames to which connectors were mounted for ultimate use in telephone exchanges was therefore in principle.

Conclusion: The imported goods were correctly classified under Heading 8517.90, not under Heading 8538.90, and the claim based on the contrary classification failed.

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