Temperature bellows classification turns on their assembled nature and use as pressure controller parts, not flexible tubing.

Imported temperature bellows were held classifiable as parts and accessories of industrial pressure controllers under Tariff Heading 9032.90, not as flexible tubing of base metal under Tariff Heading 8307.90. The goods were an assembled set comprising a brass nipple, bellow ring, spring and metal housing, and not flexible tubing in themselves. Their intended use in industrial pressure controllers, together with prior and subsequent clearances of identical goods under Heading 9032.90, supported that classification. Treatment as flexible tubing was therefore rejected, and the contrary classification was held unsustainable.

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Issues: Whether the imported goods described as temperature bellows were classifiable under Tariff Heading 8307.90 as flexible tubing of base metal or under Tariff Heading 9032.90 as parts and accessories of industrial pressure controllers.

Analysis: The goods were found not to be flexible tubing by themselves but an assembled set of parts comprising brass nipple, bellow ring, spring and metal housing. The lower authorities had accepted that the goods were meant for use in industrial pressure controllers, and the record showed that identical goods had been cleared under Tariff Heading 9032.90 before and after the present consignment. On these facts, there was no justification for treating the goods as flexible tubing merely because they contained attachments of metal base.

Conclusion: The goods were correctly classifiable under Tariff Heading 9032.90 and not under Tariff Heading 8307.90, so the classification adopted by the lower authorities was unsustainable.

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