https://www.taxtmi.com/caselaws?id=166083 For tariff classification, the principal and essential function of machinery governs. The hot mill blocker's coiling operation was held to be more than mere lifting, handling, loading or unloading, so it did not fall under Heading 84.22. It also was not machinery designed for the production of a commodity or for treating metals, so it did not fall under Heading 84.59(2). As the equipment's real function was coiling hot rolled sheet before unloading, it was classified instead under the residuary Heading 84.59(1) as a mechanical appliance having an individual function. en-us Wed, 27 Apr 1983 00:00:00 +0530 Mon, 25 Aug 2014 14:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166083 For tariff classification, the principal and essential function of machinery governs. The hot mill blocker's coiling operation was held to be more than mere lifting, handling, loading or unloading, so it did not fall under Heading 84.22. It also was not machinery designed for the production of a commodity or for treating metals, so it did not fall under Heading 84.59(2). As the equipment's real function was coiling hot rolled sheet before unloading, it was classified instead under the residuary Heading 84.59(1) as a mechanical appliance having an individual function. Case-Laws Customs Wed, 27 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166083