HQ 953681
JUNE 30 1993
CLA-2:CO:R:C:M 953681 JAS
District Director of Customs
610 South Canal Street
Chicago, IL 60607
RE: PRD 3901-92-101257; Liner for Die Casting Machine Mold,
Parts of Casting Machines, Subheading 8454.90.00; Copper
Alloy Plate, Plates, Sheets and Strip of Copper,
Chapter 74, Note 1(g)
Dear Sir:
This is our decision on Application for Further Review of
Protest No. 3901-92-101257, filed against your action in
classifying certain copper silver alloy plates from Germany. The
entry was liquidated on August 18, 1992, and this protest timely
filed on September 9, 1992.
FACTS:
The merchandise is invoiced variously as "silver bearing
copper plates" and as "die casting machine parts." In fact, it
is cold rolled, saw cut copper alloy plates. These plates come
in various rectangular shapes, typically 150 inches long x 36
inches wide x 2 1/8 inches thick or 101 1/2 inches long x 28 3/8
inches wide x 2 inches thick. The record indicates the plates
have been machined prior to importation only to insure their
flatness.
The plates appear to be cut to size and are said to be
dedicated for use as liners for molds for continuous slab casting
machines. After importation, the plates are milled to produce
grooves and holes are drilled to allow for attachment of water
jackets. These allow cooling water to run through the mold, thus
extracting heat from the molten steel as it cools.
Based on the intended end use of the plates in continuous
casting machines, they were entered free of duty under a
provision for parts of casting machines. Because, in their
condition as imported the plates were not dedicated to a specific
end use, and required considerable post-importation processing, - 2 -
they were classified under an appropriate provision for copper
plates, sheets and strip. In a letter issued to protestant's
representative on October 27, 1992 - after the May 28, 1992,
entry under protest -the Area Director of Customs, New York
Seaport, ruled that the merchandise was classifiable under a
provision for other copper plates, in subheading 7409.19.10,
HTSUS. NY 879194.
The provisions under consideration are as follows:
7409.19.10 Copper plates, sheets and strip: Other:
of a thickness of 5 mm or more...4.7 percent
* * * * * *
8454.90.00 Casting machines, of a kind used in
metallurgy or in metal foundries:
Parts........Free
ISSUE:
Whether, as imported, the copper alloy plates are provided
for eo nomine in heading 7409; whether they are unfinished parts
of casting machines.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6. GRI 2(a)
provides in part that any reference in a heading to an article
shall be taken to include a reference to that article incomplete
or unfinished, provided that, as imported, the incomplete or
unfinished article has the essential character of the complete or
finished article.
The term Plates, sheets, strip and foil is defined in part
as flat-surfaced products, coiled or not, of solid rectangular
cross section with or without rounded corners of a uniform
thickness, which are of a rectangular (including square) shape
with a thickness not exceeding one-tenth of the width. See
Chapter 74, Note 1(g), HTSUS. Relevant Harmonized Commodity
Description and Coding System Explanatory Notes, at p. 1048,
state that these articles remain in heading 7409 if worked (i.e.,
cut to shape, perforated, ribbed, channelled, polished, coated,
embossed or rounded at the edges), provided they do not thereby
assume the character of articles of other headings. The notes - 3 -
essentially parallel the language of Note 1(g). The plates in
issue have been worked after rolling, that is, machined to insure
their flatness. However, there is no argument advanced, or
evidence of record that this machining imparts the character of
parts of casting machines.
HOLDING:
Under the authority of GRI 1, the copper silver alloy plates
in issue are provided for in heading 7409. They are classifiable
in subheading 7409.19.10, HTSUS, as liquidated. This makes it
unnecessary to consider any argument under GRI 2(a).
The protest should be denied. A copy of this decision
should be attached to the Customs Form 19, and mailed to
protestant, through his representative, as part of the notice of
action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division