Specific tariff heading for multi-station transfer machines prevails over residuary entry for ball point tip making equipment.

Imported ball point tip making machines were classifiable as multi-station transfer machines for working metal under sub-heading 8457.30 because the product literature showed inline transfer through multiple working stations involving metal cutting and assembly. Heading 84.79 was only a residuary entry for machines with individual functions not specified elsewhere in Chapter 84, and it could not be preferred where the goods matched the specific description in Heading 84.57. The classification under the specific heading was therefore upheld, and resort to the residuary sub-heading 8479.89 was rejected.

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Issues: Whether the imported ball point tip making machine was classifiable under the residuary sub-heading 8479.89 of the Customs Tariff or under sub-heading 8457.30 as a multi-station transfer machine for working metal.

Analysis: The goods were described as linamatic point making machines used for making ball point tips, and the product literature showed that they operated through inline transfer with a combination of metal cutting and assembly at different working stations. Heading 84.79 covered machines and mechanical appliances having individual functions not specified elsewhere in Chapter 84, and sub-heading 8479.89 was only a residuary entry. By contrast, Heading 84.57 specifically covered machining centres and multi-station transfer machines for working metal, where the workpiece is automatically transferred to different unit heads. The functioning of the imported machines matched that specific description and the record did not justify resort to the residuary heading.

Conclusion: The goods were correctly classifiable under sub-heading 8457.30 and not under sub-heading 8479.89, so the classification adopted by the Revenue was upheld.

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