Aluminium beadings supplied with steel windows remain aluminium articles, not iron or steel window parts, under tariff classification rules.

Aluminium beadings supplied separately with steel windows and frames were held classifiable as articles of aluminium under Chapter 76, not as parts of iron or steel windows under Chapter 73. Rule 2(a) of the Interpretative Rules applies to incomplete, unfinished, assembled, or disassembled goods with the essential character of the complete article; it does not treat a distinct item made of a different material as a component of an iron or steel window frame merely because it is used with that frame. Separate invoicing and the beadings' own aluminium character supported classification under Heading 7616.90.

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Issues: Whether aluminium beadings supplied with steel windows and frames were classifiable under Chapter 73 as part of iron or steel windows and their frames, or under Chapter 76 as other articles of aluminium.

Analysis: Chapter 73 covers structures and parts of structures, including doors, windows and their frames, of iron or steel. The beadings in dispute were admittedly made of aluminium, were supplied separately, and their price was shown separately in the invoice. Rule 2(a) of the Interpretative Rules applies to incomplete or unfinished goods having the essential character of the complete goods, or to goods removed unassembled or disassembled. It does not convert a separate article made of a different material into a component of an iron or steel window frame merely because it is used along with that frame. The beadings, though used for fixing glass in the windows, did not partake of the character of iron or steel windows or their frames. The reliance on HSN material and the ISI specification did not alter the classification position.

Conclusion: The aluminium beadings were not classifiable under Chapter 73 and were correctly classifiable under Chapter 7616.90 as other articles of aluminium.

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