CLA-2 CO:R:C:M 950043 KCC
Mr. Alex Todds
Foundries Inc.
P.O. Box 151
Main Street Post Office
Flushing, New York 11355
RE: Cast Iron Spill Protector and Cast Iron Ventilation Box; GRI
1; Chapter 73, Note 1; Chapter 72, Note 1(d); EN 73.25
Dear Mr. Todds:
This is in response to your letters dated June 11, and July
3, 1991, to Customs in New York, regarding the tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), of cast iron spill protectors and cast
iron ventilation boxes imported from Brazil. Your letter and
samples were forwarded to this office for a response.
FACTS:
The articles under consideration are spill protectors and
ventilation boxes. Both of these items are made from grey cast-
iron which does not contain more than 0.9% Phosphorous nor more
than 0.15% Sulphur. The carbon content of the grey cast-iron is
between 3% and 3.5%. The castings are manufactured to conform to
ASTM specifications A-48 class 30B with H-20 wheel loading
factor.
The spill protectors are normally found in petroleum pumping
stations. They are used as a protector for observation wells to
ensure that the wells are not contaminated by the accidental drop
of unauthorized chemicals, liquids, etc.
The ventilation boxes are normally 2" to 4" in diameter
small cast iron pieces which have a system for discharging excess
pressure in the underground system or for allowing the air to go
in the system and keep it ventilated. Without the ventilation
box the gas system could result in pressure build up of gases,
air or fluid, or gas accumulation in a system resulting in
explosions.
ISSUE:
What is the proper tariff classification of the spill
protectors and ventilation boxes under the HTSUSA?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI,
HTSUSA, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes...."
The spill protectors and ventilation boxes are properly
classified under subheading 7325.10.00, HTSUSA, as "Other cast
articles of iron or steel...Of nonmalleable cast iron." An
applicable note, Chapter 73, Note 1, HTSUSA, states the
following:
In this chapter the expression "cast iron" applies to
products obtained by casting in which iron predominates
by weight over each of the other elements and which do
not comply with the chemical composition of steel as
defined in Note 1(d) to Chapter 72.
Chapter 72, Note 1(d), HTSUSA, provides that steel is usefully
malleable and contain by weight 2 percent or less of carbon.
The spill protectors and iron ventilation boxes are cast
products of which iron is the dominant material. The content of
carbon within the cast iron is greater than that allowed by
Chapter 72, Note 1(d). Therefore, the spill protectors and
ventilation boxes are cast iron products in accordance with
Chapter 73, Note 1.
Explanatory Note (EN) 73.25 of the Harmonized Commodity
Description and Coding System (HCDCS) states that heading 7325
"includes inspection traps, gratings, drain covers and similar
castings for sewage, water, etc., systems...." HCDCS, EN 73.25,
Vol. 3, p. 1037. The Explanatory Notes, although not
dispositive, are to be looked to for the proper interpretation of
the HTSUSA. 54 Fed. Reg. 35127, 35128 (August 23, 1989). The
articles under consideration are of the type contemplated by
heading 7325, HTSUSA. Thus, it is the opinion of this office
that the spill protectors and ventilation boxes are classified
under subheading 7325.10.00, HTSUSA.
Based on the information submitted, the subject cast iron
spill protectors and cast iron ventilation boxes may be subject
to Antidumping Duty Order A-351-503 (51 Fed. Reg. 17220 (May 9,
1986)), which deals with certain iron construction castings from
Brazil or Countervailing Duty Order C-351-504 (51 Fed. Reg. 17786
(May 15, 1986)), which deals with certain heavy iron construction
castings from Brazil. Any questions regarding this issue should
be addressed to the Office of Investigations, Import
Administration, International Trade Administration, U.S.
Department of Commerce, 14th Street and Constitution Avenue N.W.,
Washington, D.C. 20230.
HOLDING:
The spill protectors and ventilation boxes are properly
classified under subheading 7325.10.00, HTSUSA, as "Other cast
articles of iron or steel...Of nonmalleable cast iron."
Sincerely,
John Durant, Director
Commercial Rulings Division