Specific tariff classification prevails over general parts heading for powerloom components under Section XVI.

Six specified powerloom components were held to fall under Heading 84.83 because they were separately and specifically described in the tariff, rather than under Heading 84.48 as general parts of powerlooms. The applicable classification principle was that a specific tariff description prevails over a broader heading for parts, even where the goods are used in another machine. Section Note 2(a) of Section XVI supported that approach, and the Tribunal followed its earlier view on the primacy of specific classification. The goods were therefore correctly classifiable under Heading 84.83, not Heading 84.48.

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Issues: Whether the six specified powerloom components were classifiable under Heading 84.48 as parts of powerlooms or under Heading 84.83 as goods specifically described in the Tariff in view of Section Note 2(a) of Section XVI.

Analysis: The components were found to be separately and specifically covered by Heading 84.83. The applicable tariff principle is that where goods are specifically described in a tariff heading, they must be classified under that specific heading rather than under a more general heading for parts, even if they are used as parts of another machine. Section Note 2(a) of Section XVI supported this approach, and the Tribunal followed its earlier view on the primacy of specific classification over a general parts heading.

Conclusion: The goods were correctly classifiable under Heading 84.83 and not under Heading 84.48. The appeal failed.

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