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Issues: Whether wooden laminated tops manufactured for refrigerators were classifiable under Heading 9403 as furniture and parts thereof, or under Heading 84.18 as parts/accessories of refrigerators.
Analysis: The goods were found to be specially designed for refrigerators and supplied to refrigerator manufacturers. Chapter Note (e) of Section XX of Chapter 94 excluded furniture specially designed as parts of refrigerators from Chapter 94, and therefore the claim under Heading 9403 could not be sustained. On that basis, the proper classification was held to be under Heading 84.18.
Conclusion: The goods were correctly classified under Heading 84.18 and not under Heading 9403.
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