Tariff classification of extruder parts: goods lacking a mould cavity were held classifiable as extruder parts, not moulds.

Goods used in a plastic extruder to pass pipe through dies for corrugation were held not to be moulds under tariff heading 8480.10 because they lacked the cavity and shape-retaining function essential to a mould. On their nature and use, and with support from the explanatory notes relied on below, they were classified as parts of an extruder under heading 8477.90. The claim for reassessment and consequential refund on that basis failed, and the duty assessment was sustained.

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Issues: Whether the imported goods were classifiable as moulds under tariff heading 8480.10 or as parts of an extruder under tariff heading 8477.90, and whether refund of duty on reassessment was admissible.

Analysis: The goods were used in a plastic extruder and functioned by passing the plastic pipe through dies to enable corrugation. A mould, in the relevant tariff sense, must have a cavity that imparts form to the material and retains it in the predetermined shape while it sets. The goods did not possess such a cavity and did not perform the essential function of a mould. The classification adopted in the impugned order was supported by the nature and use of the goods as well as the explanatory notes relied upon by the lower authority.

Conclusion: The goods were not moulds under heading 8480.10 and were correctly classified under heading 8477.90; the claim for reassessment and consequential refund failed.

Final Conclusion: The appeal was rejected and the duty assessment was sustained.

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