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Issues: Whether stainless steel welding electrodes were classifiable under Heading 83.01/15(3) as electrodes of base metal, or under Heading 73.33/40(2) as other articles of iron and steel.
Analysis: The tariff scheme applicable to the relevant period followed the CCCN, but the relevant section notes on base metals and alloys were materially the same. Stainless steel was treated as an alloy of base metal, and under Section Note 3 an alloy of base metals is classified as the alloy of the metal that predominates by weight over the others. Section Note 4 further provides that a reference to a base metal includes alloys classifiable as that metal. On that basis, stainless steel electrodes fell within the heading specifically covering electrodes of base metal.
Conclusion: The goods were correctly classifiable under Heading 83.01/15(3), and the contrary classification under Heading 73.33/40(2) was ; the appeal succeeded.