Classification of separately cleared components as parts, not machines, where individual items could not function as machines themselves.

Hammer Union, Chickson Pipes and Swivel Joints cleared separately were classifiable as parts under sub-heading 8479.90, not as machines under sub-heading 8479.10, because each item could not independently perform the function of a machine. Their use in a B.O.P. control unit did not convert them into machines by themselves, and the technical material supported treatment as parts. Note 4 of Section XVI was inapplicable since it governs classification of a machine or combination of components as a whole, not separately cleared individual parts.

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Issues: Whether Hammer Union, Chickson Pipes and Swivel Joints cleared as such were classifiable as machines under sub-heading 8479.10 or as parts under sub-heading 8479.90, and whether Note 4 of Section XVI applied to such classification.

Analysis: Sub-heading 8479.10 covers machines having individual functions not specified or included elsewhere in Chapter 84. The fact that the goods performed a specific function in a B.O.P. control unit did not make each item a machine by itself, since individually they could not perform the functions of a machine. The technical material also showed that the goods were parts. Note 4 of Section XVI applies when a machine consisting of individual components intended to contribute together to a clearly defined function is to be classified, and not when individual parts are cleared separately for classification.

Conclusion: The goods were classifiable as parts and not as machines, and Note 4 of Section XVI was inapplicable. The classification adopted against the assessee was upheld.

Ratio Decidendi: Note 4 of Section XVI applies only to classification of a machine or combination of components as a whole, and not to separately cleared individual parts which do not themselves perform the function of a machine.

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