Classification of synthetic rubber cots as textile machinery parts affirmed under Heading 8448, not under rubber headings.

Synthetic rubber cots used in textile machinery were treated as retaining the essential character of tubes, despite cutting, bevelling, grooving and other processing. The article applied earlier authority holding that such cots are not covered by Heading 4016 and, because they are not excluded by Note 1(a) to Section XVI, they remain classifiable as parts of textile machinery under Heading 8448. A contrary decision on different rubber goods was found inapplicable because it did not concern tubes under Heading 4009 or the Section XVI notes. The correct classification was therefore Heading 8448.00, not 4009.99 or 4016.99, and the lower-heading demand was set aside.

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Issues: Whether synthetic rubber cots used in textile machinery were classifiable under sub-heading 8448.00 as parts of textile machinery, or under sub-heading 4009.99 / 4016.99 of the Central Excise Tariff.

Analysis: The article was found to be essentially a tube made of synthetic rubber, with cutting, bevelling, grooving and other processing not altering its essential character. The earlier decision relied upon held that such cots are not covered by Heading 4016 and that, because they are not articles excluded by Note 1(a) of Section XVI, they are to be treated as parts of textile machinery under Heading 8448. The contrary reliance on a decision dealing with different rubber items was held inapplicable because that case did not concern tubes classifiable under Heading 4009 or the effect of Section XVI notes on textile machinery parts.

Conclusion: The cots were correctly classifiable under sub-heading 8448.00 and not under sub-heading 4009.99 or 4016.99.

Final Conclusion: The assessee succeeded on classification and the demand based on the lower headings was set aside.

Ratio Decidendi: A synthetic rubber article which retains the essential character of a tube and is specially used as a part of textile machinery is classifiable under Heading 8448, and not under the residuary rubber heading, where the Section XVI exclusion depends on the article being classifiable under Heading 4016.

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