Classification of imported cable conduit depends on whether it is already a functional machine part or only flexible tubing.

Cable conduit imported in length for later cutting and shaping was held to remain classifiable as flexible tubing under Tariff Heading 83.07 rather than as a machine tool part. The claimed exclusion for tubing formed as part of machinery applies only where the article is assembled into an identifiable functional component reflected in the machine parts catalogue. Mere intended use on machinery is insufficient if further processing is required before installation. On that reasoning, the goods were correctly classified under Tariff Heading 83.07 and not as parts of the machine tool.

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Issues: Whether cable conduit imported in length, intended to be cut and shaped for use on a machine tool as protective covering for cables, was classifiable as a part of the machine tool or as flexible tubing under Tariff Heading 83.07.

Analysis: Tariff Heading 83.07 was held to specifically cover flexible tubing of base metal. The claimed exclusion under the HSN applies only where the tubing has been formed as part of machinery by assembly with other materials so that it is identifiable as a functional part of the machine and reflected as such in the machine's parts catalogue. Goods imported in length, which still require cutting and shaping before use, do not satisfy that test merely because they are intended for machine use.

Conclusion: The goods were correctly classified under Tariff Heading 83.07 and not as a part of the machine tool; the appellant's contention failed.

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