Railway parts classification: fabricated items made to drawings were held classifiable as parts of rolling stock.

Goods fabricated according to railway drawings and used in rolling stock without further substantial working were treated as identifiable parts suitable solely or principally for such vehicles. Applying the classification principle for specially designed railway items and Chapter Note 2 to Chapter 86, the goods were held to fall within Heading 86.07 as parts of rolling stock rather than Heading 73.08. The reasoning turned on the specific design, intended fitment into coaches or rolling stock, and the chapter treatment of coach work as part of Chapter 86.

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Issues: Whether goods fabricated according to railway drawings were classifiable under Heading 73.08 or under Heading 86.07 as parts of rolling stock.

Analysis: The goods were manufactured as per railway drawings and were used in rolling stock without any further substantial working. The reasoning applied the earlier classification principle that fabricated railway items made to specific design and drawings, and intended for fitment into coaches or rolling stock, are identifiable as parts suitable solely or principally with such vehicles. Chapter Note 2 to Chapter 86 was also applied to support the conclusion that coach work falls within that chapter.

Conclusion: The goods were correctly classifiable under Heading 86.07 as parts of rolling stock, not under Heading 73.08.

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