Tariff classification of sewing machine motors: attached electric motors treated as part of industrial sewing machines under Heading 84.52.

Industrial sewing machine heads supplied with standard accessories and attached electric motors were analysed for tariff classification. The Tribunal followed its earlier view on the same issue and treated the electric motors as part of the industrial sewing machines rather than as separately classifiable goods. On that basis, the goods were classified together under Tariff Heading 84.52, and separate classification of the motors was not sustained.

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Issues: Whether electric motors supplied with industrial sewing machine heads were classifiable independently or along with the sewing machine heads under Tariff Heading 84.52.

Analysis: The dispute turned on the proper classification of industrial sewing machine heads with standard accessories and the attached electric motors. The Tribunal followed its earlier decision on the same classification issue and treated the motors as part of the industrial sewing machines for tariff purposes under Heading 84.52.

Conclusion: The classification of the electric motors separately was not sustained and the goods were held to fall under Tariff Heading 84.52 in favour of the appellant.

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