Classification of toothed wheels as gears prevails over textile machinery parts where tariff heading covers the goods by description.

Imported reel rim module or sunflower wheels were analysed as toothed wheels with a gear function, bringing them within Heading 8483, which covers gears, sprockets, pulleys and similar transmission goods. Section Note 2(a) to Section XVI required parts that are themselves goods classifiable under a specific heading to be classified under that heading. Their use in a textile plant, or the contention that no power transmission occurred, was not determinative because classification turned on the nature and description of the goods. On that basis, the goods were treated as classifiable under Heading 8483.90 rather than as parts of textile machinery under Heading 8348.20.

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Issues: Whether the imported reel rim module or sunflower wheels were classifiable as parts of textile machinery under Heading 8348.20 or as gears under Heading 8483.90.

Analysis: The goods were described as toothed wheels / sunflower wheels with gear function, and the tariff entry under Heading 8483 specifically covered gears, sprockets, pulleys and similar transmission goods. Section Note 2(a) of Section XVI required parts which are themselves goods of a specific heading to be classified under that heading. The fact that the wheels were used in a textile plant or that power transmission was said not to occur was not determinative, since Heading 8483 covered the goods by their nature and description.

Conclusion: The goods were correctly classifiable under Heading 8483.90 and not under Heading 8348.20 as parts of textile machinery, and the appeal succeeded in favour of the Revenue.

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