Tariff classification of microscope accessories turns on whether the camera and monitor are permanently incorporated or merely separately supplied.

Separately invoiced and identifiable accessories are not classified with a principal machine unless they are permanently incorporated or constitute an essential component of it. A 35 mm camera system and a colour television monitoring system imported with a microscope were treated as distinct goods because they had separate descriptions, origin, part numbers and prices, and the microscope remained functional without them. Chapter 90 notes supported separate classification where the camera was not permanently built into the microscope, and common packing did not alter tariff treatment. The cited precedents were distinguished on the basis that they involved items found to be integral to the main equipment.

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Issues: Whether the 35 mm camera system and the colour television monitoring system imported along with a microscope were classifiable with the microscope under Heading 9011.20, or were separately classifiable as distinct goods.

Analysis: The imported goods were described and invoiced separately, with separate origin, part numbers, and prices for the microscope, the 35 mm camera system, and the CCTV/monitor system. The tariff notes for Chapter 90 contemplate inclusion with the microscope only where a photographic or cinematographic camera is permanently incorporated in the microscope; separately presented cameras are excluded and are classifiable under their own headings. The technical literature also showed that the camera and monitor were used only when photomicrographs or group viewing were required, and that the microscope remained functional without them. Mere common packing in one carton did not alter classification. The cited precedents concerned goods found to be essential or integral parts of the principal equipment and were distinguishable.

Conclusion: The camera system and television monitor were not essential or permanently incorporated parts of the microscope and were correctly classified separately; the appeal failed on this issue.

Ratio Decidendi: For tariff classification, a separately identifiable accessory is not treated as part of the principal machine unless it is permanently incorporated or shown to be an essential component of that machine.

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