https://www.taxtmi.com/caselaws?id=97099 Imported magnet separators are classified by the specific tariff entry for permanent magnets under Heading 8505, not as machine parts under Heading 8437.90, where Note 2(a) of Section XVI requires goods falling within a specific heading in Chapters 84 or 85 to be classified under that heading. The Harmonised System Explanatory Notes indicate that permanent magnets remain in Heading 85.05 regardless of intended use, and the exclusion for magnets presented with machines applies only when they are imported together with the machine of which they form part. Because the magnets were imported separately from the milling machine, the machine-part classification was inapplicable. en-us Wed, 14 Mar 2001 00:00:00 +0530 Sat, 14 Jan 2012 10:40:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97099 Imported magnet separators are classified by the specific tariff entry for permanent magnets under Heading 8505, not as machine parts under Heading 8437.90, where Note 2(a) of Section XVI requires goods falling within a specific heading in Chapters 84 or 85 to be classified under that heading. The Harmonised System Explanatory Notes indicate that permanent magnets remain in Heading 85.05 regardless of intended use, and the exclusion for magnets presented with machines applies only when they are imported together with the machine of which they form part. Because the magnets were imported separately from the milling machine, the machine-part classification was inapplicable. Case-Laws Customs Wed, 14 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97099