CLA-2 RR:TC:MM 959641 DWS
Mr. Rory Gilham, Vice President
CHR International Inc.
600 W. Freedom Avenue
Orange, CA 92665
RE: Reconsideration of NY A84139; Castings; C-Clamps; Rolls;
Ceiling Flanges; Split
Pipe or Tubing Clamps; Hex-Nut Brackets; Explanatory Notes
73.25 and 73.26
Dear Mr. Gilham:
This is in response to your letter of June 20, 1996, to the
Area Director of Customs, New York Seaport, requesting
reconsideration of NY A84139, dated June 14, 1996, concerning the
classification C-clamps, rolls, ceiling flanges, split pipe or
tubing clamps, and hex-nut brackets under the Harmonized Tariff
Schedule of the United States (HTSUS). Your letter was referred
to this office for a response. We regret the delay. In
preparing this ruling, consideration was also given to the
opinions expressed in your letter of June 2, 1997.
FACTS:
The merchandise consists of various castings, including:
malleable cast iron C-clamps (model 270), used to hold beams;
nonmalleable cast iron rolls (model 485), used as pipe roller
supports; malleable cast iron ceiling flanges (model B3199), used
as ceiling attachments; malleable cast iron split pipe or tubing
clamps (model B3198H), used as pipe hangers; and ductile hex-nut
brackets, used as fasteners.
ISSUE:
Whether the nonmalleable cast iron rolls and the malleable
cast iron C-clamps, malleable cast iron ceiling flanges, and the
malleable cast iron split pipe or tubing clamps are classifiable
under subheading 7325.10.00, HTSUS, as other articles of nonmalleable cast iron, and subheading 7325.99.10, HTSUS, as
other articles of cast iron, respectively; or whether the
articles are classifiable under subheading 7326.90.85, HTSUS, as
other articles of iron or steel.
Whether the ductile hex-nut brackets are classifiable under
subheading 7318.19.00, as iron threaded articles, or under
subheading 7325.99.10, HTSUS, as other articles of cast iron.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's). GRI
1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
The subheadings under consideration are as follows:
7318.19.00: [s]crews, bolts, nuts, coach screws, screw
hooks, rivets, cotters,
cotter pins, washers (including spring
washers) and similar articles,
of iron or steel: [t]hreaded articles:
[o]ther.
The general, column one rate of duty for goods classifiable
under this provision
is 5.7 percent ad valorem.
7325.10.00: [o]ther cast articles of iron or steel: [o]f
nonmalleable cast iron.
Goods classifiable under this provision receive duty-free
treatment.
7325.99.10: [o]ther cast articles of iron or steel: [o]ther:
[o]f cast iron.
The general, column one rate of duty for goods classifiable
under this provision is
1.9 percent ad valorem.
7326.90.85: {o]ther articles of iron or steel: [o]ther:
[o]ther: [o]ther: [o]ther.
The general, column one rate of duty for goods classifiable
under this provision
is 4 percent ad valorem.
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive or
legally binding, provide a commentary on the scope of each
heading of the HTSUS, and are generally indicative of the proper
interpretation of these headings. See T.D. 89-80, 54 Fed. Reg.
35127, 35128 (August 23, 1989). In part, Explanatory Note 73.25
(p. 1125 - 1126) states that:
[t]his heading covers all cast articles of iron or steel,
not elsewhere specified or
included. . .
This heading does not cover castings which are products
falling in other headings
of the Nomenclature (e.g., recognisable parts of machinery
or mechanical
appliances) or unfinished castings which require further
working but have the
essential character of such finished products.
In part, Explanatory Note 73.26 (p.1038) states that:
[t]he heading also excludes:
(a) - (b) xxx
(c) Cast articles of iron or steel (heading 73.25).
In describing the merchandise in your communication to
Customs on August 5, 1996, you stated that:
[o]ur parts are not intended for use as part of any machine
or machinery nor are they part of an appliance. Our
parts are definitely not recognizable parts" of any
individual machine or appliance. Our parts are used in
construction to attach, suspend and support
various components independent of any machine or appliance
and the supports are definitely not part of the machine or
appliance itself.
The decision in NY A84139, that the articles are
classifiable under subheading 7326.90.85, HTSUS, was primarily
made based upon the contention that the castings are precluded
from classification under heading 7325, HTSUS, because of the
exclusionary language in Explanatory Note 73.25. Customs ruled
that the products are unfinished castings which require further
working but have the essential character of finished parts.
We disagree with the decision in NY A84139 concerning the
rolls, C-clamps, ceiling flanges, and iron split pipe or tubing
clamps. The language in Explanatory Note 73.25 is broad in
stating that heading 7325, HTSUS, includes all cast articles of
iron or steel. There is no question that, based upon an
examination of the language in Explanatory Note 73.25, industrial
definitions, and provided samples, the articles are of cast iron.
The articles are not precluded from classification under heading
7325, HTSUS, based upon exclusionary language in Explanatory Note
73.25, because they are not parts of any particular machine or
appliance, and they are not described under any other heading of
the HTSUS, except under the broad "basket" provision of heading
7326, HTSUS. it is our position that such a heading is not
specific enough to preclude classification of the castings under
heading 7325, HTSUS.
We also note the language in Explanatory Note 73.26 which
precludes the classification of cast iron articles under heading
7326, HTSUS.
Therefore, as Explanatory Notes 73.25 and 73.26 are clear in
directing the classification of the subject articles, the
castings are classifiable under subheadings 7325.10.00 and
7325.99.10, HTSUS, and not under subheading 7326.90.85, HTSUS.
With regard to the hex-nut brackets, as they impart the
essential character of finished hex-nut brackets described under
heading 7318, HTSUS, which is specific in listing the articles to
be included in the heading (the brackets are similar to the
washers listed in the heading), based upon the exclusionary
language of Explanatory Note 73.25, they are precluded from
classification under heading 7325, HTSUS, and are classifiable
under subheading 7318.19.00, HTSUS.
HOLDING:
The nonmalleable cast iron rolls are classifiable under
subheading 7325.10.00, HTSUS, as other articles of nonmalleable
cast iron.
The malleable cast iron C-clamps, malleable cast iron
ceiling flanges, and the malleable cast iron split pipe or tubing
clamps are classifiable under subheading 7325.99.10, HTSUS, as
other articles of cast iron.
The hex-nut brackets are classifiable under subheading
7318.19.00, HTSUS, as other iron threaded articles.
EFFECT ON OTHER RULINGS:
NY A84139 is modified as set forth in this ruling.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division