CLA-2 R:C:M 957678 DWS
District Director
U.S. Customs Service
511 N.W. Broadway, Rm. 0198
Portland, OR 97209
RE: Protest 2904-95-100024; Wax Pattern Dies; Aluminum Molds;
HQ 957375; Chapter 39, Note 1; Kores Manufacturing Inc. v. U.S.; Section XVI, Note 2; 8480.79.90; 7326.90.90
Dear District Director:
The following is our decision regarding Protest 2904-95-100024 concerning your action in classifying and assessing duty
on wax pattern dies under the Harmonized Tariff Schedule of the
United States (HTSUS).
FACTS:
The merchandise consists of wax pattern dies (tool no. 24-20061-05), which are aluminum molds used for the production of
patterns made of wax. The protestant failed to provide Customs
with substantive literature to further describe the merchandise.
The wax pattern dies were entered under subheading
8480.79.90, HTSUS, as other molds for rubber or plastics. The
entry was liquidated on October 28, 1994, under subheading
7326.90.90, HTSUS, as other articles of iron or steel. The
protest was timely filed on January 26, 1995.
ISSUE:
Whether the wax pattern dies are classifiable under
subheading 8480.79.90, HTSUS, as other molds for rubber or
plastics, under subheading 7326.90.90, HTSUS, as other articles
of iron or steel, or under subheading 8479.90.95, HTSUS, as parts
of machines not specified elsewhere in chapter 84, HTSUS.
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LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's).
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
The subheadings under consideration are as follows:
8480.79.90: [m]olds for rubber or plastics: [o]ther types:
[o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 3.9 percent as valorem.
7326.90.90: [o]ther articles of iron or steel: [o]ther:
[o]ther: [o]ther: [o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 5.7 percent ad valorem.
8479.90.95: [m]achines and mechanical appliances having
individual functions, not specified or included elsewhere in this chapter; parts thereof: [p]arts: [o]ther.
The general, column one rate of duty for goods classifiable under this provision is 3.7 percent ad valorem.
In HQ 957375, dated April 19, 1995, we held similar wax
pattern dies, composed of aluminum, to be classifiable under
subheading 8479.90.95, HTSUS. In so classifying the merchandise,
we held that the dies were not classifiable under either
subheading 8480.79.90, HTSUS, or subheading 7326.90.90, HTSUS.
As the dies are of aluminum, they are precluded from
classification under subheading 7326.90.90, HTSUS, as other
articles of iron or steel.
Chapter 39, note 1, HTSUS, states that:
[t]hroughout the tariff schedule the expression "plastics" means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerization
or at some subsequent stage, of being formed under external
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influence (usually heat and pressure, if necessary with a
solvent or plasticizer) by molding, casting, extruding,
rolling or other process into shapes which are retained on
the removal of the external influence.
To determine whether the dies are molds for plastics, we
must determine whether wax is a plastic. Based upon chapter 39,
note 1, HTSUS, wax is not a plastic as it is not a material of
headings 3901 to 3914, HTSUS. Therefore, the subject dies, which
pattern wax, are not classifiable under subheading 8480.79.90,
HTSUS, as other molds for plastics.
Whether an article is a part of another article depends on
the nature of the so-called "part" and its usefulness, function
and purpose in relation to the article in which it is designed to
serve. Kores Manufacturing Inc. v. U.S., 3 CIT 178, 179 (1982),
aff'd appeal No. 82-83 (C.A.F.C. 1983). It is our position that
the wax pattern dies are parts of the machine which produces the
wax patterns, because without the dies the machine could not
produce the wax patterns.
With regard to the machines to which the dies are part, we
find that, because they are not described elsewhere under the
HTSUS, they are classifiable under subheading 8479.89.90, HTSUS,
which provides for: "[m]achines . . . having individual
functions, not specified or included elsewhere in this chapter;
parts thereof: [o]ther machines . . . : [o]ther: [o]ther."
Section XVI, note 2, HTSUS, states that:
[s]ubject to note 1 to this section, note 1 to chapter 84
and to note 1 to chapter 85, parts of machines (not being
parts of the articles of heading 8484, 8544, 8545, 8546 or
8547) are to be classified according to the following
rules:
(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8485 and 8548)
are in all cases to be classified in their respective
headings;
(b) Other parts, if suitable for use solely or principally
with a particular kind of machine, or with a number of
machines of the same heading (including a machine of
heading 8479 or 8543) are to be classified with the
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machines of that kind. However, parts which are equally
suitable for use principally with the goods of headings
8517 and 8525 to 8528 are to be classified in heading
8517;
(c) All other parts are to be classified in heading 8485 or
8548.
As the subject dies are not goods included in any of the
headings of chapters 84 or 85, HTSUS, section XVI, note 2(a),
HTSUS, is inapplicable. However, under section XVI, note 2(b),
HTSUS, as the dies are parts of the machines of heading 8479,
HTSUS, they are to be classifiable with those machines.
Therefore, it is our position that the wax pattern dies are
classifiable under subheading 8479.90.95, HTSUS, as parts of
machines not specified elsewhere in chapter 84, HTSUS.
HOLDING:
The wax pattern dies are classifiable under subheading
8479.90.95, HTSUS, as parts of machines not specified elsewhere
in chapter 84, HTSUS. Because reclassification of the
merchandise as indicated above will result in a lower rate of
duty than claimed, you should GRANT the protest.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision, together with the Customs Form 19,
should be mailed by your office to the protestant no later than
60 days from the date of this letter. Any reliquidation of the
entry in accordance with the decision must be accomplished prior
to mailing of the decision. Sixty days from the date of the
decision the office of Regulations and Rulings will take steps to
make the decision available to Customs personnel via the Customs
Rulings Module in ACS and the public via the Diskette
Subscription Service, Freedom of Information Act, and other
public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division