Tariff classification of compressor gland packing turned on its gasket-like function, not its use as a machine part.

Imported gland packing for an air compressor was held classifiable as gaskets under Heading 84.64, not as parts of an air compressor under Heading 84.11, because the article was used to prevent air leakage and functioned as a gasket-like joint fitted over the piston rod. The earlier decision cited by the appellant was distinguished on facts, as those goods had been treated as compressor parts rather than gasket material. The tariff classification therefore followed the substance and specific coverage of the goods, and the claim for Heading 84.11 was rejected.

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Issues: Whether imported gland packing for an air compressor was classifiable under Heading 84.11 as parts of an air compressor or under Heading 84.64 as gaskets.

Analysis: The goods were found to be used to prevent leakage of air from the cylinder block assembly and fitted over the piston rod of the compressor. The decisive factor was the nature of the imported item as a gasket-like article, which falls within Heading 84.64. The earlier decision relied upon by the appellant was distinguished on facts because there the goods had been treated as parts of an air compressor, unlike the present case.

Conclusion: The classification under Heading 84.64 was upheld and the appellant's claim for Heading 84.11 was rejected.

Final Conclusion: The assessment of the imported goods as gaskets was sustained and the appeal failed.

Ratio Decidendi: Where the imported article is in substance a gasket or similar joint and is specifically covered by the tariff entry for gaskets, it cannot be classified as a part of an air compressor merely because it is used in the compressor.

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