Artificial graphite classification turns on whether resin-impregnated goods are semi-manufactures, not finished articles, under customs tariff rules.

Resin-impregnated artificial graphite goods described as carbon tubes were treated as blocks or blanks rather than true tubes after examination of samples, catalogues and technical literature. The CCCN Explanatory Notes indicated that impregnated or impervious artificial graphite remained within Chapter 38, while only artificial graphite converted into finished articles moved out of that chapter. As the goods were at most semi-manufactures and not finished articles, classification under Heading 68.16 as articles of mineral substances was rejected. The goods were therefore classifiable under Heading 38.01/19 as artificial graphite.

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Issues: Whether resin-impregnated artificial graphite goods described as carbon tubes were classifiable under Heading 38.01/19 as artificial graphite, or under Heading 68.16 as articles of mineral substances.

Analysis: The goods were examined with the samples, catalogues and technical literature. On that material, the goods were found to be not true tubes but blocks or blanks of resin-impregnated artificial graphite. The relevant CCCN Explanatory Notes showed that impregnated or impervious artificial graphite remained within Chapter 38, while only artificial graphite transformed into articles was excluded to Chapter 68. The goods were also held to be far from finished articles and, at most, semi-manufactures. Since semi-manufactures of artificial graphite remained within Chapter 38 and were excluded from Chapter 68, the department's proposed classification under Heading 68.16 was rejected.

Conclusion: The goods were correctly classifiable under Heading 38.01/19 as artificial graphite and not under Heading 68.16.

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