Tariff classification of motor vehicle part blanks rejected as they lacked the essential character of finished parts.

Blanks manufactured for use in motor vehicle parts were held not to be classifiable as motor vehicle parts under sub-heading 8714 because they were only metal sheets cut to specification and had not yet acquired the identity or essential character of finished parts. They became motor vehicle parts only after further manufacturing processes, so Rule 2(a) of the interpretative rules did not support the claimed classification. They were instead appropriately classified as articles of iron and steel under sub-heading 7212.90.

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Issues: Whether blanks manufactured for use in motor vehicle parts were classifiable as motor vehicle parts under sub-heading 8714 or as articles of iron and steel under sub-heading 7212.90.

Analysis: The blanks were metal sheets cut to specification for further manufacture and were not yet usable as motor vehicle parts. They acquired the identity of the finished products only after the required manufacturing processes were carried out. On that basis, they could not be treated as motor vehicle parts in unfinished form or as goods having the essential character of motor vehicle parts. Rule 2(a) of the interpretative rules did not support the claimed classification.

Conclusion: The blanks were not classifiable as motor vehicle parts and were appropriately classifiable as articles of iron and steel.

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