Tariff classification of electrical laminations follows the express section-note exclusion, not intended transformer use.

Section Note 1(j) of Section XVI controlled the tariff dispute because it excludes Chapter 83 articles from Section XVI, so electrical laminations could not be taken to Heading 85.04 merely because they were designed for transformers. The goods were treated as electrical stampings and laminations of base metal under Heading 83.12, which specifically covered their description. Intended end use did not override the express tariff exclusion, and the cited precedents were distinguished because they involved different section notes and chapters. The classification therefore followed the specific heading and exclusion scheme rather than the claimed transformer-parts description.

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Issues: Whether electrical laminations made to specific size and specifications were classifiable under Heading 85.04 as parts of transformers or under Heading 83.12 as electrical stampings and laminations, and whether Section Note 1(j) of Section XVI barred classification under Chapter 85.

Analysis: The decisive factor was the effect of Section Note 1(j) of Section XVI, which excludes articles of Chapter 83 from the scope of Section XVI. Chapter 83 specifically includes Heading 83.12 for electrical stampings and laminations of base metals, and the goods in question were admittedly electrical laminations. The argument that the goods were specially designed for transformers did not prevail because that reasoning could not override the express exclusion in the tariff scheme. The cited precedents were distinguished on the ground that they turned on different section notes and on classifications under chapters not excluded by Section Note 1(j).

Conclusion: The laminations were not classifiable under Heading 85.04 and were correctly classifiable under Heading 83.12; the appeals failed.

Final Conclusion: The tariff note-based exclusion controlled the classification dispute, and the claimed transformer-parts classification was rejected in favour of the express heading for electrical laminations.

Ratio Decidendi: Where the tariff expressly excludes an article from a section by means of a specific section note, classification must follow the express exclusion and the special heading covering the goods, notwithstanding their intended end use.

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