Classification of home soda makers as machinery for aerating beverages affirmed, directing tariff treatment accordingly. The Conference applied Chapter and Section Notes, notably Note 5 to Section XVI, and HSN explanatory notes to conclude that the appliance's primary function of aerating beverages places it within the specific tariff description for machines for aerating beverages; the residual machinery heading was inappropriate when a specific heading applies. The Board agreed and clarified classification under Heading 84.22 CETA, directing field formations to be informed.
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Classification of home soda makers as machinery for aerating beverages affirmed, directing tariff treatment accordingly.
The Conference applied Chapter and Section Notes, notably Note 5 to Section XVI, and HSN explanatory notes to conclude that the appliance's primary function of aerating beverages places it within the specific tariff description for machines for aerating beverages; the residual machinery heading was inappropriate when a specific heading applies. The Board agreed and clarified classification under Heading 84.22 CETA, directing field formations to be informed.
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