General-use bolts and nuts stay under their tariff heading despite vehicle-specific manufacture, not as motor vehicle parts.

Bolts and nuts manufactured for motor vehicles remained classifiable as articles of general use under Heading 73.18 because Note 2(b) to Section XVII excludes parts of general use from motor vehicle headings. The Harmonised System of Nomenclature makes clear that such goods do not lose their character as general-use articles merely because they are made for a particular vehicle application. The claimed exception for threaded mechanisms transmitting motion or acting as an active machine part was not established on the record, so classification under Heading 87.08 was rejected and the respondent's classification was maintained.

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Issues: Whether bolts and nuts manufactured for use in motor vehicles were classifiable under Heading 73.18 as goods of general use, or under Heading 87.08 as parts of motor vehicles.

Analysis: Note 2(b) to Section XVII excludes parts of general use as defined in Note 2 to Section XV from classification as motor vehicle parts. Bolts and nuts fall within Heading 73.18 as articles of general use, and the Harmonised System of Nomenclature makes clear that goods of this kind do not cease to be parts of general use merely because they are manufactured for a particular machine or use. The record did not show that the goods answered the limited exception for threaded mechanisms transmitting motion or acting as an active part of a machine.

Conclusion: The goods were correctly classified under Heading 73.18 and not under Heading 87.08.

Final Conclusion: The departmental challenge to the classification failed, and the classification in favour of the respondent was maintained.

Ratio Decidendi: Articles of general use remain classifiable under their specific tariff heading even if specially manufactured for use in a particular machine or vehicle, unless they fall within a clearly established tariff exception.

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