Classification of lead accumulator parts required examination of alternative tariff headings before final determination.

Grids and spines manufactured from lead and used in accumulators could not be finally classified under Heading 78.05 because the adjudicating authority had not examined whether they fell more appropriately under Heading 78.08 or as accumulator parts under Chapter 85. The absence of reasons excluding those alternative headings meant the classification under Heading 78.05 was not sustainable as a final determination. The classification finding was therefore set aside and the matter remanded for fresh adjudication after considering and ruling out the alternative classifications.

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Issues: Whether the goods manufactured from lead, namely grids and spines used in accumulators, were correctly classified under Heading 78.05, or whether the matter required consideration of the alternative classifications under Heading 78.08 and Chapter 85 before final determination.

Analysis: The dispute arose from a classification dispute under the new tariff regime. Although wrought lead may fall under Heading 78.05, the adjudicating authority had not examined whether the goods were more appropriately covered by Heading 78.08 or as parts of accumulators under Chapter 85. In the absence of reasons eliminating these alternative headings, the classification under Heading 78.05 could not be sustained as final.

Conclusion: The classification finding was set aside and the matter was remanded for fresh adjudication after considering and excluding the alternative classifications.

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