https://www.taxtmi.com/caselaws?id=112330 Imported refurbished stacker modules with accessories were examined for tariff classification as parts and accessories of machines under Heading 8472. The key issue was whether they could instead fall under sub-heading 8473.50 as goods equally suitable for use with machines of two or more Headings 84.69 to 84.72. The analysis treated the main machine as performing a specific function other than data processing, so Note 5(E) of Chapter 84 required classification by its own functional heading or, failing that, a residual heading. On that basis, the machine was classified as an other office machine under sub-heading 8472.90, and the parts were classified accordingly; the importer's claim under sub-heading 8473.50 was rejected. en-us Fri, 02 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 16:25:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112330 Imported refurbished stacker modules with accessories were examined for tariff classification as parts and accessories of machines under Heading 8472. The key issue was whether they could instead fall under sub-heading 8473.50 as goods equally suitable for use with machines of two or more Headings 84.69 to 84.72. The analysis treated the main machine as performing a specific function other than data processing, so Note 5(E) of Chapter 84 required classification by its own functional heading or, failing that, a residual heading. On that basis, the machine was classified as an other office machine under sub-heading 8472.90, and the parts were classified accordingly; the importer's claim under sub-heading 8473.50 was rejected. Case-Laws Customs Fri, 02 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112330