Automatic control classification prevails for input converters used in process regulation, not residuary electrical apparatus heading.

Imported I/P converters were examined for tariff classification between Heading 85.43 and Heading 90.32. The majority held that Heading 85.43 is residuary within Chapter 85 and applies only where no more specific heading covers the goods, while Chapter 90 prevails for instruments used in automatic regulation or control. As the converters converted a 4-20 mA electrical input into a 3-15 PSIG pneumatic output and functioned within a pressure and temperature control system, they were treated as automatic regulating or controlling apparatus and classified under sub-heading 9032.89. One Member dissented, viewing them as electrical apparatus with an individual function under sub-heading 8543.80.

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Issues: (i) Whether the imported I/P Converters were classifiable under sub-heading 8543.80 as electrical machines and apparatus having individual functions, or under sub-heading 9032.89 as automatic regulating or controlling instruments and apparatus.

Analysis: The goods converted a 4-20 mA electrical input into a 3-15 PSIG pneumatic output and operated as part of a pressure and temperature control scheme. The majority held that Heading 85.43 is residuary within Chapter 85 and applies only where no more specific heading covers the goods, while Chapter 90 has precedence for instruments and apparatus used in automatic control systems. Applying Chapter Note 6 of Chapter 90 and the HSN explanatory structure, the majority found that the converters did not answer to Heading 85.43 because they did not fit the category of electrical machines with an individual function in the Chapter 85 sense, but were more appropriately understood as devices used in automatic regulation and control.

Conclusion: The goods were classifiable under sub-heading 9032.89 and not under sub-heading 8543.80; the classification adopted by the assessee was accepted.

Dissenting Opinion: One Member held that the converters had an individual function as electrical apparatus and were correctly classifiable under sub-heading 8543.80.

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