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HQ 953268

February 16, 1993

CLA-2 CO:R:C:M 953268 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8454.90.00

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

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