Classification of the imported PVC four pipe extrusion line...

Classification of the imported PVC four pipe extrusion line turned on the principal function test under Rule 1 read with Notes 3 and 4 to Section XVI. The Authority found that the system worked plastics by continuous extrusion through a die, with no clamping unit or mould cavity, so it was not an injection moulding machine. Because the extruder, die-head, calibration and cooling tanks, haul-off unit, cutter and control systems were functionally interdependent and directed to the single function of manufacturing PVC/CPVC pipes, the complete assembly was treated as a composite functional unit. It was accordingly classified under tariff item 8477 20 00 as extruders.