Classification of transmission shafts placed under transmission-shaft heading, with PTO shafts of agricultural machines treated as transmission parts. Transmission shafts and PTO shafts are to be classified under the transmission-shaft heading by application of the General Rules of Interpretation and the Section XVI note on parts; when an article qualifies as a transmission shaft it falls within the transmission-shaft heading regardless of intended final use, and PTO shafts made for agricultural tillers should therefore be entered in the transmission-shaft subheading for parts, with pending assessments finalized accordingly.