Customs classification of collapsible spools: support function meant accessory treatment, not integral machine parts.

Collapsible spools imported for take-up machines were analysed under customs classification to determine whether they were integral machine parts or separately classifiable accessories. The reasoning focused on whether the spools were necessary for the machine's operation or merely facilitated the winding process. Because they functioned only at the final winding stage, acted as support items like bobbins or reels, and the machine could operate with different spool sizes, they were treated as accessories rather than essential components. The special collapsible feature did not alter their essential character, and they were classified separately under the Customs Tariff.

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Issues: Whether collapsible spools imported for take up machines were integral parts of the machinery, or only accessories classifiable separately under the Customs Tariff.

Analysis: The classification turned on whether the spools were components whose absence would disable the machine, or whether they merely facilitated the winding process. Applying the meaning of "parts of the machine" and the overriding effect of the Section Notes, the spools were found to be placed only at the final winding stage and to perform a support function similar to bobbins, reels, or similar winding supports. The machine could operate with spools of different sizes, and the goods were ordered with only approximate specifications. The special feature of collapsibility did not change their essential character. On that reasoning, the spools were treated as accessories and not as integral parts.

Conclusion: The collapsible spools were not integral parts of the take up machine and were correctly classified separately. The appeal failed.

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