Classification of slurry-spraying nozzles on drilling machinery upheld under Heading 84.24, not as interchangeable tools.

Nozzles used to spray slurry on drilling bits were held to be mechanical appliances for projecting or spraying liquids, not interchangeable tools for drilling machinery. The goods were attached to drilling equipment only as part of a jet-projecting arrangement and did not themselves participate in drilling. Because their function was to project a stream and facilitate operation of the bit, classification under Heading 84.24 was upheld and the claim for Heading 8207 was rejected.

---

---

Issues: Classification of nozzles used for spraying slurry on drilling bits: whether under Heading 8207 as interchangeable tools for drilling machinery or under Heading 84.24 as mechanical appliances for projecting, dispersing or spraying liquids.

Analysis: The goods were found to be a nozzle affixed to drilling machinery only as part of an apparatus for jet-projecting slurry. It performed the function of projecting a stream and did not itself participate in drilling. Since its role was to facilitate better operation of the drilling bit and not to act as a drilling tool, it could not be treated as an interchangeable tool for drilling machinery. Its proper character was that of an appliance for spraying liquid, which fell within Heading 84.24.

Conclusion: The classification under Heading 84.24 was upheld and the Revenue's contention for Heading 8207 was rejected.

---