CLA-2 CO:R:C:M 953268 DWS
Mr. William L. Morandini
U.S. Customs Service
Patrick V. McNamara Building
477 Michigan Avenue
Detroit, MI 48266
RE: Protest No. 3802-90-000070; Copper Molds; HQ 952743; Parts of
Continuous Casting Machines; 8480.49.00; 8454.20.00
Dear Sir:
This is our response on Application for Further Review of
Protest No. 3802-90-000070, dated February 2, 1990, concerning your
action in classifying and assessing duty on copper molds under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of copper molds. The molds are used
in a casting machine which converts molten steel into solidified
steel lengths. Using the continuous casting process, molten steel
is poured, via a tundish, into the top end of the subject copper
mold and, as the cast product exits the mold through the bottom
end, the steel is solidified. As the molten steel passes through
the mold, it is water cooled. At the end of the casting machine,
the extended length of the solidified steel is machined or
reheated, and sheared into desired lengths as needed for further
processing.
ISSUE:
Whether the copper mold is classifiable as an ingot mold under
heading 8454, HTSUS, as a mold for metal (other than an ingot mold)
under heading 8480, HTSUS, or as a part of a casting machine under
heading 8454, HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
The merchandise was entered under subheading 8454.90.00,
HTSUS, which provides for: ". . . casting machines, of a kind used
in metallurgy or in metal foundries, and parts thereof: [p]arts."
However, the entries were liquidated under subheading 8480.49.00,
HTSUS, which provides for: "[m]olds for metal or metal carbides:
[o]ther types."
Although the merchandise was entered under subheading
8454.90.00, HTSUS, the importer argues that the mold should be
classifiable under subheading 8454.20.00, HTSUS, which provides
for: "[i]ngot molds and ladles."
In HQ 952743, a copy of which is attached, we ruled upon
merchandise similar to the subject copper mold. In that ruling,
we held that the mold was neither classifiable under subheading
8454.20.00, HTSUS, nor under subheading 8480.49.00, HTSUS.
However, we found that the mold was classifiable under subheading
8454.90.00, HTSUS.
Consequently, by the reasoning reflected in HQ 952743, it is
our position that the subject copper mold is classifiable under
subheading 8454.90.00, HTSUS, which provides for: ". . . casting
machines, of a kind used in metallurgy or in metal foundries, and
parts thereof: [p]arts."
HOLDING:
The copper mold is classifiable under subheading 8454.90.00,
HTSUS. For the reasons stated in HQ 952743, the protest should be
granted in full.
A copy of this decision and of HQ 952743 should be attached
to the Customs Form 19 and provided to the protestant as part of
the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division