Classification of heating elements under Heading 85.16 prevails over residuary Heading 85.48 for heating machinery parts.

Heating elements performing the function of heating were treated as parts of electric machinery and equipment under Heading 85.16, because that entry was held to be the specific classification for such goods. Section Note 2(2) was applied to the classification exercise, and the residuary Heading 85.48 was excluded as not the proper heading. The heating elements were therefore classifiable under Heading 85.16 and not under Heading 85.48.

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Issues: Whether the heating elements were classifiable under Heading 85.16 as parts of electric machinery and equipment performing the function of heating, or under Heading 85.48 as a residuary heading.

Analysis: Heading 85.16 was found to be the specific entry for electric machinery and equipment performing the function of heating, and the heating elements in question were treated as parts of such machinery and equipment. On that basis, Section Note 2(2) was held applicable to the classification exercise, and the residuary heading was not the proper classification.

Conclusion: The heating elements were classifiable under Heading 85.16 and not under Heading 85.48.

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