Mould base classification turns on unfinished components being treated as parts of moulds, not finished mould bases.

Imported mould base material that was specially designed and cut to shape but still required further machining and assembly before becoming ready-to-use mould bases was not classifiable as finished mould bases. Applying the Harmonized Commodity Description and Coding System and Section Note 2(b) of Section XVI, the goods were treated as parts suitable solely for use with moulds, rather than mould bases in completed form. They were therefore classified under sub-heading 8480 79 00 and not under sub-heading 8480 20 00.

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Issues: Whether the imported mould base material, described as specially designed and cut to shape and size, was classifiable under sub-heading 8480 20 00 as claimed, or under sub-heading 8480 79 00 as parts of moulds.

Analysis: The classification had to be determined with reference to the Harmonized Commodity Description and Coding System and the relevant section notes. The goods were described as incomplete, specially designed and cut-to-shape components which still required further machining and assembly before they could function as ready-to-use mould bases. On that basis, they could not be treated as mould bases in finished form. Applying Section Note 2(b) of Section XVI, parts suitable for use solely or principally with a particular kind of machine are to be classified with that machine. The goods were therefore regarded as parts of moulds requiring further work, rather than mould bases as such.

Conclusion: The goods were not classifiable under sub-heading 8480 20 00 and were correctly classifiable under sub-heading 8480 79 00.

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