Relay classification: plug in relays for railway signalling treated as electrical switching apparatus under the more specific heading. Issue whether plug in type relays for railway signalling are parts of signalling equipment or separate electrical switching apparatus. The devices consist of a relay and a plug board and may carry industrial frequency alternating current. HSN notes and subheadings treat relays as distinct articles used for switching electrical circuits; the parts rule does not apply where the part itself is an article covered elsewhere. Applying the rule favouring the most specific description, such plug in relays are classifiable under heading 85.36 as relays rather than under the heading for signalling equipment.
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Relay classification: plug in relays for railway signalling treated as electrical switching apparatus under the more specific heading.
Issue whether plug in type relays for railway signalling are parts of signalling equipment or separate electrical switching apparatus. The devices consist of a relay and a plug board and may carry industrial frequency alternating current. HSN notes and subheadings treat relays as distinct articles used for switching electrical circuits; the parts rule does not apply where the part itself is an article covered elsewhere. Applying the rule favouring the most specific description, such plug in relays are classifiable under heading 85.36 as relays rather than under the heading for signalling equipment.
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