Principal function test governs tariff classification where a motor merely powers a vibration machine under Heading 8479.

Classification of a composite imported article turns on its principal function. An electric vibrator whose essential purpose is vibration, with the motor serving only as the prime mover, is not classifiable as an electric motor simpliciter under Heading 8543.80. Reliance on the HSN explanatory notes supported classification of vibrator motors and electro-magnetic vibrators under Heading 8479 and exclusion from Heading 85.01. On that basis, the article was classified under Heading 8479.89 of the Customs Tariff Act and Heading 8479 of the Central Excise Tariff Act for countervailing duty purposes.

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Issues: Whether the imported electric vibrator was correctly classifiable under Heading 8479.89 of the Customs Tariff Act and under Heading 8479 of the Central Excise Tariff Act for purposes of countervailing duty, or as an electric motor under Heading 8543.80.

Analysis: The decisive consideration was the essential character of the product. The imported article was found to have vibration as its prime function, with the electric motor serving only as the prime mover. The HSN explanatory notes were relied upon to show that vibrator motors and electro-magnetic vibrators fall under Heading 8479 and are excluded from Heading 85.01. On that basis, the product could not be treated as an electric motor simpliciter and was classifiable as machinery of general use under Heading 8479.

Conclusion: The item was held classifiable under Heading 8479.89 of the Customs Tariff Act and under Heading 8479 of the Central Excise Tariff Act, in favour of the assessee.

Ratio Decidendi: Classification of a composite imported article depends on its principal function, and where the electric motor merely provides motive power to a machine whose essential function is vibration, the article is classifiable as machinery under Heading 8479 rather than as an electric motor.

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