Copper wire classification turns on insulation properties; tinning for oxidation protection does not shift goods to insulated conductor heading.

Copper hot dip tinned wire was held to remain copper wire because the tinning process was used only to prevent oxidation and did not give the wire insulation properties. Heading 74.05 covered copper wire, while Heading 85.44 applied only to insulated electric conductors. On that basis, the goods were correctly classified under Heading 74.05 and not under Heading 85.44.

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Issues: Whether copper hot dip tinned wire was classifiable under Heading No. 85.44 as insulated wire or under Heading No. 74.05 as copper wire.

Analysis: The wire remained copper wire even after tinning, since the process was only to prevent oxidation and did not impart insulation properties. Heading No. 74.05 covered copper wire, while Heading No. 85.44 applied to insulated electric conductors.

Conclusion: The goods were correctly classified under Heading No. 74.05 and not under Heading No. 85.44. The appeal failed.

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