Classification of copper castings: preliminary fettling and proof machining did not amount to further working, so Heading 7419.91 applied.

Copper castings subjected only to fettling, cutting, grinding and proof machining remained classifiable under Heading 7419.91 as cast, moulded, stamped or forged goods not further worked. The HSN notes contemplated initial cleaning processes such as removal of sprues and feeder heads, and the record showed only removal of excess material, surface examination and proof machining to detect defects. Those processes did not amount to further working that would shift the goods to Heading 7419.99. The specific sub-heading therefore continued to apply because the cast articles had not been converted into finished machine parts.

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Issues: Whether copper castings subjected to fettling, cutting, grinding and proof machining were classifiable under Heading 7419.91 as cast, moulded, stamped or forged, but not further worked, or under Heading 7419.99 as other articles.

Analysis: The tariff entry 7419.91 corresponded with the HSN note, and the explanatory notes indicated that, for cast or moulded products, removal of sprues, feeder heads and similar initial processes were contemplated. The processes described in the record were limited to removal of excess material, surface examination and proof machining to detect defects, and did not amount to the kind of further working that would take the goods out of Heading 7419.91. The distinction sought to be drawn between proof machining and the accepted preliminary processes was not accepted, and once the product had not been further worked into a finished machine part, it remained within the specific sub-heading.

Conclusion: The copper castings were correctly classifiable under Heading 7419.91 and not under Heading 7419.99.

Ratio Decidendi: Cast copper articles subjected only to preliminary cleaning, fettling and proof machining for removal of excess material and detection of surface defects remain within the specific tariff entry for cast, moulded, stamped or forged goods not further worked.

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