Tariff classification of general-use bolts and nuts prevails over specialised function for electrical control panels.

Bolts, screws, shafts, nuts and similar items made for electrical control panels were classified as parts of general use rather than as parts of electrical machinery. Note 2(a) of Section XV treated goods of Heading 73.18 as general-use articles across the Tariff Schedule, and Note 1(g) of Section XVI excluded such parts from Chapter 85 even where they served a specialised function. The specialised-function approach adopted below could not displace these specific tariff notes. The goods were therefore classifiable under Heading 7318.10 and not under Chapter 85.

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Issues: Whether bolts, screws, shafts, nuts and similar items manufactured for electrical control panels were classifiable as parts of electrical machinery under Chapter 85 or as parts of general use under Heading 7318.

Analysis: Note 2(a) of Section XV treated articles of Heading 73.18 as parts of general use throughout the Tariff Schedule. The items in question fell within the description of screws, bolts, nuts and similar articles of iron and steel. Note 1(g) of Section XVI also excluded parts of general use covered by Note 2 of Section XV from the scope of Chapter 85. On that basis, the specialized-function test applied by the lower appellate authority could not override the specific tariff notes governing classification.

Conclusion: The goods were correctly classifiable under Heading 7318.10 and not under Chapter 85.

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