https://www.taxtmi.com/caselaws?id=90559 Imported I/P converters were examined for tariff classification between Heading 85.43 and Heading 90.32. The majority held that Heading 85.43 is residuary within Chapter 85 and applies only where no more specific heading covers the goods, while Chapter 90 prevails for instruments used in automatic regulation or control. As the converters converted a 4-20 mA electrical input into a 3-15 PSIG pneumatic output and functioned within a pressure and temperature control system, they were treated as automatic regulating or controlling apparatus and classified under sub-heading 9032.89. One Member dissented, viewing them as electrical apparatus with an individual function under sub-heading 8543.80. en-us Fri, 20 Nov 1998 00:00:00 +0530 Sat, 08 Oct 2011 18:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90559 Imported I/P converters were examined for tariff classification between Heading 85.43 and Heading 90.32. The majority held that Heading 85.43 is residuary within Chapter 85 and applies only where no more specific heading covers the goods, while Chapter 90 prevails for instruments used in automatic regulation or control. As the converters converted a 4-20 mA electrical input into a 3-15 PSIG pneumatic output and functioned within a pressure and temperature control system, they were treated as automatic regulating or controlling apparatus and classified under sub-heading 9032.89. One Member dissented, viewing them as electrical apparatus with an individual function under sub-heading 8543.80. Case-Laws Customs Fri, 20 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90559