Section XVII exclusion controlled classification of a hydraulic gear pump, placing it under pumps for liquids, not motor vehicle parts.

Heading 8413.80 for pumps for liquids prevailed over Heading 87.08 for motor vehicle parts because Note 2 to Section XVII expressly excludes machines and apparatus of Heading 84.01 to 84.79, including pumps under Heading 84.13, from treatment as motor vehicle parts. The fact that the hydraulic gear pump was designed for use in tractors did not displace that exclusion. Note 3 to Section XVII could not override the specific exclusion in Note 2, and authorities cited on rival headings without a comparable exclusionary note were distinguished. The pump was therefore classifiable under Heading 8413.80, and the contrary classification was unsustainable.

---

---

Issues: Whether the hydraulic gear pump manufactured by the appellant was classifiable under Heading 8413.80 as a pump for liquids or under Heading 87.08 as parts and accessories of motor vehicles.

Analysis: Heading 8413.80 covers pumps for liquids, while Heading 87.08 applies to parts and accessories of motor vehicles. Note 2 to Section XVII excludes from that Section machines and apparatus of Heading Nos. 84.01 to 84.79 and, specifically, pumps, compressors and fans under Heading 84.13 or 84.14. The exclusion in Note 2 governs the classification question and prevents the goods from being treated as parts of motor vehicles merely because they are designed for use in tractors. Note 3 to Section XVII cannot override the express exclusion contained in Note 2. The cited decisions dealing with rival headings not subject to a similar exclusionary note were distinguished.

Conclusion: The hydraulic gear pump was classifiable under Heading 8413.80 and not under Heading 87.08, and the classification adopted against the appellant was unsustainable.

---