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Issues: Whether telescopic brushes used in electro-magnetic clutches were classifiable under Heading 85.05 as parts of electro-magnetic clutches, or under Heading 84.66 as parts of machine tools.
Analysis: The product was treated as a part of electro-magnetic clutch, and the clutch itself was a separately specified machine under Heading 85.05. Applying Section Note 2(b) of Section XVI, a part of such a specifically described machine must be classified along with the machine. The alternative claim that the brushes were parts of machine tools under Heading 84.66 was rejected.
Conclusion: The classification under Heading 85.05 was upheld and the appeal was dismissed.
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