Classification of Bitumen Pad under customs tariff depends on special design and sole or principal use with motor vehicles.

Bitumen Pad was held not classifiable as motor vehicle parts or accessories under Heading 87.08 because no evidence showed that it was specially designed for exclusive or principal use with motor vehicles. Applying Section Note 2(b) of Section VII, the classification depended on whether the product was suited solely or principally for a particular kind of machine, and mere use by a motor vehicle manufacturer was insufficient to change its character at clearance. The uncontroverted alternative uses for waterproofing and vibration control supported classification outside Heading 87.08, so the assessee's classification claim succeeded.

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Issues: Whether Bitumen Pad was classifiable as bituminous mixture under Sub-heading 2715.90 or as motor vehicle parts or accessories under Heading 87.08.

Analysis: The classification turned on whether the product was shown to be specifically designed for use solely or appropriately with motor vehicles. Section Note 2(b) of Section VII was applied to the effect that parts suitable for use solely or principally with a particular kind of machine are to be classified accordingly. No evidence was produced to show that the Bitumen Pad was specially designed as a motor vehicle part or accessory. Its use by a motor vehicle manufacturer, by itself, did not establish that it acquired the character of a motor vehicle part at the time of clearance. The claimed other uses, including waterproofing and vibration control, were not rebutted.

Conclusion: The product was not classifiable as motor vehicle parts or accessories under Heading 87.08 and the assessee's classification claim succeeded.

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