Metal treatment classification upheld for a wire enamelling machine treated as machinery similar to surface-processing equipment.

The imported vertical high speed wire enamelling machine was treated as machinery for treating metals because enamelling was viewed as analogous to lacquering and tin plating, producing a qualitative change in the wire's surface properties. On that basis, the lower authority's narrower approach was not accepted, and the machine was classified under T.I. 84.59(2) of the Customs Tariff Act rather than as a machine not intended for production of goods under T.I. 84.59(1).

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Issues: Whether the imported vertical high speed wire enamelling machine was classifiable under T.I. 84.59(2) of the Customs Tariff Act as machinery for treating metals or under T.I. 84.59(1) as a machine not intended for production of goods.

Analysis: The lower authority had not examined the classification from the standpoint of whether the machine treated metal within the meaning of T.I. 84.59(2). The process of enamelling was treated as analogous to lacquering and tin plating, since it brought about a qualitative change in the surface properties of the wire. On that basis, the machine was held to fall within the description of machinery similar to those used for treatment of metals.

Conclusion: The machine was classifiable under T.I. 84.59(2) of the Customs Tariff Act, and the assessee succeeded on the classification issue.

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