Fan regulators are accessories, not integral parts of electric fans, and fall under the residual tariff entry.

Separately connected fan regulators are not integral parts of an electric fan because the fan remains complete and functional without them; they are accessories that only assist better or more efficient operation. On that reasoning, the regulators are classifiable under the residual tariff entry rather than as electric fans or their parts. Note 2(a) of Section XVI does not change the result because it applies only to parts, and the regulators are not shown to be goods specifically covered elsewhere as parts of electric fans. Board circulars cannot override the correct tariff classification.

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Issues: Whether fan regulators are classifiable as parts of electric fans under Heading 84.14 or as accessories under the residual tariff entry.

Analysis: A regulator connected separately to a ceiling fan does not constitute an integral part of the fan, because the fan is complete and functional without it. A part is something without which the article is incomplete, whereas an accessory only assists better or more efficient functioning. Note 2(a) of Section XVI applies only to parts and does not alter the result, since the regulators are not shown to be goods specifically covered elsewhere as parts of electric fans. On the proper reading of Heading 84.14, electric fans fall under the specific sub-heading, while other parts and accessories, including separately cleared regulators, fall under the residual sub-heading. Board circulars cannot override the correct tariff classification.

Conclusion: Fan regulators are accessories and are correctly classifiable under the residual tariff entry, not as electric fans or their integral parts.

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