Tariff classification by statutory definition controls over commercial description for grooved copper contact wire in Chapter 74.

Tariff classification under Chapter 74 turned on the express statutory definitions in Chapter Note 1(e) and 1(f). Grooved copper contact wire in coils, though commercially described as wire, had a square cross-section with U-shaped grooves and therefore did not satisfy the tariff definition of wire. Because it was a rolled, extruded or drawn product of uniform cross-section that did not answer the definition of wire, it fell within other profiles. Commercial nomenclature, essential character and ISI description were held irrelevant where the tariff definition was explicit.

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Issues: Whether grooved copper contact wire in coils, having a square cross-section with grooves, is classifiable as "wire" under Tariff Heading 7408.11 or as "other profiles" under Tariff Heading 7407.29.

Analysis: The controlling test was the statutory definition in Chapter Note 1(e) and 1(f) of Chapter 74. "Wire" under the Tariff requires a uniform solid cross-section in the shapes specified in the note, while "profiles" covers rolled, extruded or drawn products of uniform cross-section that do not answer the definitions of bars, rods or wire. On the admitted finding, the product had a square form with U-shaped grooves on opposite sides and therefore did not satisfy the definition of wire. The reliance on commercial nomenclature, essential character, or ISI description was held irrelevant in the face of the tariff definition.

Conclusion: The product was correctly classifiable under Tariff Heading 7407.29 as other profiles and not under Tariff Heading 7408.11 as wire.

Ratio Decidendi: Where the tariff provides an express definition, classification must be determined by that statutory definition and not by commercial description or other external considerations.

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