Chapter 90 parts classification prevails over wires-and-cables heading for compensating cables, with the broader entry rejected.

Compensating cables were treated as parts of heat measuring instruments falling within Chapter 90, so they were classifiable under Heading 9033 as parts and accessories of Chapter 90 instruments rather than under Heading 8544 as wires and cables. The Tribunal relied on its earlier decisions on the same classification issue and held that the existence of a broader wires-and-cables entry did not displace the more specific Chapter 90 parts-and-accessories classification. The department's appeals were dismissed.

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Issues: Whether compensating cables were classifiable under Tariff Heading 9033 as parts and accessories of instruments of Chapter 90, or under Tariff Heading 8544 as wires and cables.

Analysis: The Tribunal noted that the identical classification issue had already been decided in earlier appeals. Relying on its prior orders, it accepted the view that compensating cables are not to be treated as wires and cables merely because the tariff entry for wires and cables exists. The goods were treated as parts of heat measuring instruments covered under Heading 9025 and, therefore, as falling under Heading 9033 as parts and accessories of Chapter 90 machines, appliances and instruments, rather than under Heading 8544.

Conclusion: The compensating cables were held classifiable under Heading 9033 and not under Heading 8544, and the department's appeals were dismissed.

Ratio Decidendi: Goods which are parts of Chapter 90 instruments are classifiable under the specific parts-and-accessories heading for Chapter 90 rather than under a broader heading for wires and cables.

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