Customs classification of martensitic steel pieces turns on intended use and function, supporting treatment as moulds.

For customs classification, flat rectangular martensitic steel pieces imported for use in forming, shaping, or pressing plastic laminates and laminated sheets were treated as moulds rather than as ordinary plates of iron or steel. Their intended use and functional character were taken as decisive, and the Tribunal's majority view was accepted on that basis. Heading 84.60 was therefore applied, while the competing classification under Heading 73.15(2) was rejected.

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Issues: Whether flat rectangular pieces of martensitic steel imported for use in forming, shaping, or pressing plastic laminates and laminated sheets were classifiable as moulds under Heading 84.60 of the Customs Tariff or as plates of iron or steel under Heading 73.15(2) of the Customs Tariff.

Analysis: The items were examined in the context of their intended use in the manufacture of laminated sheets. The reasoning accepted the majority view of the Tribunal that their character and function brought them within the meaning of moulds rather than simple plates of iron or steel. On that basis, Heading 84.60 was held to be the appropriate classification.

Conclusion: The classification under Heading 84.60 was upheld and the Revenue's contention under Heading 73.15(2) was rejected.

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