Essential character test under customs classification applied to semi-finished forgings treated as component parts of synchronous condensers.

Semi-finished pole-end-plate forgings imported for further machining were treated as incomplete articles having the essential character of the finished component, so Rule 2(a) of the Customs Tariff interpretation rules was applied for classification. On that basis, the goods were regarded as component parts of synchronous condensers and classified under Heading 85.01(1); the objection that they were not ready for direct use on import was rejected for tariff purposes. The Brussels Tariff Nomenclature notes were used only as persuasive support for this approach.

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Issues: Whether semi-finished pole-end-plate forgings imported for further machining were to be treated as component parts of synchronous condensers under Heading 85.01(1) by applying Rule 2(a) of the rules for interpretation of the Customs Tariff Schedule.

Analysis: The imported goods were found, on the technical material produced, to be semi-finished or incomplete articles which, after machining, would become pole-end-plates used as component parts of synchronous condensers. Rule 2(a) was applied on the basis that an incomplete or unfinished article having the essential character of the complete or finished article is to be treated as the complete or finished article for tariff classification. The explanatory notes to the Brussels Tariff Nomenclature were treated as persuasive support for this approach, and the objection that the goods were not ready for direct use at the time of import was rejected for classification purposes.

Conclusion: The goods were held to be component parts of synchronous condensers and were classifiable under Heading 85.01(1) of the Customs Tariff Schedule.

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