Customs classification of diamond rollers favoured interchangeable tools classification over machine parts and other headings.

Imported diamond rollers mounted on a rotating shaft and used for dressing and truing grinding wheels were held to be classifiable as interchangeable tools under Heading 8207 of the Customs Tariff Act, 1985. The catalogue description, HSN explanatory notes, and the composite character of the goods supported that classification, because the articles retained their identity and function as abrasive tools rather than becoming parts of grinding machines. Classification under Heading 8466.93 and Heading 68.04 was rejected.

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Issues: Whether the imported goods were classifiable as interchangeable tools under Heading 8207 of the Customs Tariff Act, 1985 or as parts of grinding machines under Heading 8466.93, or alternatively under Heading 68.04.

Analysis: The goods were described in the catalogue as diamond rollers mounted on a rotating shaft and used for dressing and truing grinding wheels. The catalogue and HSN explanatory notes showed that tools used for dressing and truing are covered as interchangeable tools under Heading 8207. The sample goods were also found to be composite tools with a base metal working part coated with abrasive material, and the presence of grooves and the retained identity and function of the article supported classification under Heading 8207 rather than as machine parts or under Heading 68.04.

Conclusion: The goods were correctly classified under Heading 8207, and the alternative classifications under Heading 8466.93 and Heading 68.04 were rejected.

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