Air compressor classification prevails where the goods retain their identity as compressors and no complete pump assembly is shown.

A compressor manufactured and cleared for possible use in a bore-well pump configuration remained classifiable under Tariff Heading 8414 as an air compressor, because that heading specifically covers compressors and contained no exclusion based on such use. Classification under Tariff Heading 8413 as a pump part was not justified where the record did not show supply of the complete pump assembly, including distributor and piping, together. Applying the rule that the most specific description prevails, the commodity retained its identity as an air compressor, and the department's appeal was allowed.

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Issues: Whether the compressor manufactured and cleared by the respondent was classifiable under Tariff Heading 8413 as a part of a bore-well pump or under Tariff Heading 8414 as an air compressor.

Analysis: Tariff Heading 8414 specifically covers compressors, and there was no exclusion in that heading to take the respondent's product out of its scope merely because it was capable of use in a bore-well pump configuration. The record did not establish that the complete pump assembly, including distributor and piping, was supplied together so as to justify classification as a pump part. Applying the interpretative rule that the heading providing the most specific description must be preferred, the commodity retained its identity as an air compressor.

Conclusion: The goods were correctly classifiable under Tariff Heading 8414 and not under Tariff Heading 8413; the department's appeal was therefore allowed.

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