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HQ 953681




JUNE 30 1993

CLA-2:CO:R:C:M 953681 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7409.19.10

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

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