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Issues: Whether Journal Lubricating Pads were classifiable as parts of railway or tramway locomotives or rolling stock under Chapter 86, or required reconsideration for classification under any chapter in Section XX.
Analysis: The goods were admittedly used in railway axle lubrication, but classification had to be tested against Note 2 to Chapter 86. That note confines Heading 86.07 to specified railway parts such as axles, wheels, bogies, axle boxes, brake gear, buffers, coupling gear, corridor connections, and coach work. On the description of manufacture and use, the pads functioned only as lubricating equipment for axles and did not answer the description of parts of railway or tramway locomotives or rolling stock within Chapter 86. At the same time, the plea that cellular-rubber articles are not invariably confined to Chapter 40, in view of treatment of latex foam mattresses under Chapter 94, showed that a wider examination of classification was necessary.
Conclusion: The claim for classification under Chapter 86 was rejected, and the matter was remanded for fresh examination of whether the goods fell under any chapter in Section XX.