https://www.taxtmi.com/caselaws?id=73151 A special filter cartridge designed exclusively for a self-rescuer breathing appliance was classifiable as a part of breathing apparatus under Heading 90.17/18, not as an air filter under Heading 84.18. The tariff analysis turned on the item's specific design and exclusive functional use with the breathing appliance, together with the Chapter 90 notes, which support classifying specially designed components with the appliance they serve. Because the record showed the cartridge was not suitable for general air-filter use and operated only in conjunction with the breathing apparatus, classification as a general air-filtering article was rejected. en-us Fri, 05 Jun 1987 00:00:00 +0530 Sat, 28 May 2011 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73151 A special filter cartridge designed exclusively for a self-rescuer breathing appliance was classifiable as a part of breathing apparatus under Heading 90.17/18, not as an air filter under Heading 84.18. The tariff analysis turned on the item's specific design and exclusive functional use with the breathing appliance, together with the Chapter 90 notes, which support classifying specially designed components with the appliance they serve. Because the record showed the cartridge was not suitable for general air-filter use and operated only in conjunction with the breathing apparatus, classification as a general air-filtering article was rejected. Case-Laws Central Excise Fri, 05 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73151