Tariff Heading 90.28(4) covers measuring and checking electrical phenomena; fresh technical evidence required remand for reclassification.

Tariff Heading 90.28(4) was construed as covering instruments and apparatus used for measuring, checking, analysing or controlling electrical quantities or electrical phenomena, rather than all electrically operated equipment. The imported test stand was linked to the invoice by matching model number, and that material was not disputed below. However, newly produced technical literature constituted fresh evidence relevant to classification and had not been considered by the lower authorities. The classification dispute could not therefore be finally determined on the existing record, and the matter was remanded for de novo adjudication.

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Issues: Whether the imported test stand was classifiable under Tariff Heading 90.28(4) of the Customs Tariff Act, 1975, or under Tariff Heading 90.16 of the Customs Tariff Act, 1975, and whether the matter required remand for consideration of new technical evidence.

Analysis: Tariff Heading 90.28 was construed as covering instruments and apparatus used for measuring, checking, analysing or controlling electrical quantities or electrical phenomena, and not merely apparatus that is electrically operated. The write-up filed before the lower authorities was treated as correlatable to the imported model because the model number matched the invoice and that material had not been disputed below. However, the technical literature newly produced was not before the lower authorities and constituted fresh evidence relevant to deciding the proper classification. In these circumstances, the classification issue could not be finally concluded on the existing record.

Conclusion: The heading 90.28(4) classification contention was not finally accepted or rejected, and the matter was remanded for de novo adjudication.

Final Conclusion: The order settled the scope of Tariff Heading 90.28(4) for the purpose of re-examination, but the ultimate classification was left open for fresh decision by the lower authority.

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