Copper anodes used as the dissolving electrode in electrolytic refining classify under heading 7402 regardless of their purity. Once the electrolytic process is complete and the deposited metal is stripped as cathodes, the product becomes refined copper and classifies under heading 7403. The classification follows the article's intended use and stage of processing at the time of importation.

The tariff schedule does not set a single numerical purity cutoff. The distinction rests on whether the copper has undergone electrolytic refining to achieve cathode-grade purity (typically 99.99% Cu). Fire-refined copper that still requires electrolytic treatment remains unrefined for classification purposes, even if its copper content is relatively high.