品目注释可以用来理解美国税则的内容。品目注释提供了国际通行的对协调商品名称及编码协调制度注释的指导意见。尽管不是决定性的，也没有法律约束力，品目注释还是提供了对美国税则每一条品目界定的描述。请见T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

EN Note (D) to heading 84.54 lists examples of the merchandise covered by this provision. These exemplars share one specific characteristic, i.e., in each example, molds are used in the casting process. You have stated that the process in question does not utilize molds. Thus, the subject merchandise is not of the same type of machines provided for in the exemplars of the ENs to heading 84.54. Classification in subheading 8454.30.0090, HTSUS, would not be appropriate as the merchandise does not fall within the scope of heading 8454, HTSUS.

品目8454的条文注解四列举出了这个子目（8454.30）下包括的货物类型。这些范例拥有一个共同的具体特征， 也就是，在每一个范例中，铸造过程都使用了模具。你已经说明所议货品加工过程没有使用模具。所以，所议货品和品目8454注释中所提供的范例不是同一种货物。归类至8454.30.0090不适当因为这个货品不属于8454，的范畴。

EN Note (II)(E) to heading 84.79 describes the types of machines classifiable as machinery for treating metals. Examples of processes used to treat metal include scouring, pickling, tin-plating and de-sanding. The process described in your submission is not similar to the examples set forth in the cited EN. Therefore, the merchandise is not classifiable in subheading 8479.81.0000, HTSUS.