Functional classification of integrated SF-6 gas equipment fell under machine having individual function, not gas compressor heading.

Imported SF-6 gas filling and evacuation equipment was classified as a complete integrated service unit for evacuation, filling, storage, drying and maintenance of gas systems. Applying the section and chapter notes, the Tribunal found that its compressor element was only one component of a self-contained machine and did not give the goods the essential character of a gas compressor under Heading 84.14. Because the equipment performed an independent and distinct function and was capable of operating by itself, it fell under Heading 84.79 as a machine having individual function not specified elsewhere. The refund claim accordingly failed.

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Issues: Whether the imported SF-6 gas filling and evacuation equipment was classifiable under Heading 84.14 as a gas compressor or under Heading 84.79 as a machine having individual function.

Analysis: The equipment was described as a complete integrated service unit for evacuation, filling, storage, drying and maintenance of SF-6 gas systems. The Tribunal held that it was not a composite machine made up of separately classifiable machines and that its compressor element was only one component of a self-contained system. Applying the section and chapter notes, the Tribunal found that the goods did not answer to Heading 84.14 because their essential character was not that of a gas compressor. The Tribunal further held that the machinery performed an independent and distinct function, was capable of functioning by itself, and therefore fell within Heading 84.79 as a machine having individual function not specified elsewhere.

Conclusion: The goods were correctly classified under Heading 84.79 and not under Heading 84.14; the refund claim failed.

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