Tariff classification depends on technical characteristics and functional use; unsatisfactory classification order set aside for fresh examination.

Tariff classification of adjustable frequency motor controllers/inverters under Heading 8504.40 could not be sustained without adequate examination of the goods' technical characteristics and actual functional use. Because the record did not show proper technical analysis, the classification was found unsatisfactory. The matter therefore required fresh consideration with technical evidence and opinion to determine whether the goods answered the description of inverters or had a different functional identity. The classification order was set aside and the dispute remanded for de novo examination.

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Issues: Whether the classification of the imported goods under Heading 8504.40 could be sustained without proper examination of their technical characteristics and functional use, and whether the matter required remand for de novo consideration.

Analysis: The goods were described as adjustable frequency motor controllers / invertors, but the record did not show adequate examination of the technical features of the equipment or of its actual functional role. In a dispute turning on technical composition and use, it was appropriate to obtain technical opinion and to determine whether the goods answered the description of invertors or had a different functional identity. The order of classification was therefore held to be unsatisfactory.

Conclusion: The classification order was set aside and the matter was remanded for fresh consideration with appropriate technical examination.

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