Dispute over Classification of Goods: Electroplating Process Not Manufacturing, Ruled Ineligible for Tariff

The appeal was dismissed as the process of electroplating copper wire was not considered as manufacturing and could not be classified under Heading 85.39 of the Tariff. The Commissioner (Appeals) disagreed with the Assistant Commissioner's classification and ruled that the goods could not be solely classified as parts of electric lamps based on one potential use.

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The appeal considered whether electroplating copper wire amounts to manufacturing and is classifiable under Heading 85.39 of the Tariff. The Commissioner (Appeals) overruled the Assistant Commissioner's finding that the process is manufacturing. The Assistant Commissioner's classification without a show cause notice was not questioned. The goods cannot be classified as parts of electric lamps solely based on one possible use. The appeal was dismissed.

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