Machine parts classification: fabricated tubular coils for superheaters and economisers were treated as Heading 84.04, not ordinary tubes.

Tubular steel coils fabricated by cutting, bending, welding and arranging tubes for use as parts of superheaters and economisers were not treated as ordinary tubes or pipes because they had lost that commercial and functional character. Applying the tariff scheme, Chapter 84 had to be considered first since Section XV did not cover articles falling within Section XVI. Goods that are suitable solely or principally for a particular machine are classified with that machine, and bent or curved tubes remain in Section XV only if they still retain the character of tubes or pipes. On these facts, the coils were identifiable machine parts and were classifiable under Heading 84.04, not Heading 73.03.

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Issues: Whether tubular steel coils fabricated from pipes and tubes and designed for use as parts of superheaters and economisers were classifiable under Heading 73.03 as tubes and pipes, or under Heading 84.04 as parts of machinery.

Analysis: The goods were manufactured by cutting, bending, welding and arranging mild steel welded tubes and seamless tubes into tubular coils specifically designed for superheaters and economisers. They were not used as ordinary tubes or pipes for conveying fluid or similar general purposes, and in commercial understanding they were not regarded as tubes and pipes. The tariff scheme required Chapter 84 to be considered first because Section Note 1(f) of Section XV excluded articles of Section XVI. The authorities also relied on the principle that parts suitable solely or principally for a particular machine are to be classified with that machine, while bent or curved metal tubes not otherwise worked may remain in Section XV only if they retain the character of tubes or pipes. On the facts, the coils had lost that character and were identifiable machine parts.

Conclusion: The tubular steel coils were correctly classifiable under Heading 84.04 and not under Heading 73.03.

Ratio Decidendi: Goods fabricated into specific, identifiable parts of machinery and no longer retaining the character of ordinary tubes or pipes are classifiable with the machine under Section XVI rather than as tubes and pipes under Section XV.

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