CLA-2 CO:R:C:M 953800 DWS
7307.19.30; 7609.00.00; 7610.90.00; 8302.49.60
7325.10.00
District Director
U.S. Customs Service
Second and Chestnut Streets
Philadelphia, PA 19106
RE: Protest No. 1101-93-100049; Ductile Iron, Grey Iron, and
Aluminum Fence Fittings; HQ 953376; Explanatory Note 73.07;
Explanatory Note 76.09; 8302.10.60
Dear District Director:
The following is our decision regarding the request for
further review of Protest No. 1101-93-100049 concerning your action
in classifying and assessing duty on ductile iron, grey iron, and
aluminum fence fittings under the Harmonized Tariff Schedule of the
United States (HTSUS).
FACTS:
The merchandise consists of ductile iron, grey iron, and
aluminum fence fittings. Specifically, the ductile iron fittings
are as follows: corner barb arms, 180 degree adapters, backstop
angles, cantilever rollers, cantilever gate latches, and industrial
locking devices. The grey iron fittings are as follows: brace rail
ends, loop caps, post caps, barb arm bases, floor flanges, gate
hold backs, and gate center stops. The aluminum fittings are as
follows: gate corners, butterfly latches, gate plugs, acorn post
caps, dome post caps, loop caps, and offset rail ends.
The ductile iron fittings were entered under subheading
7325.99.10, HTSUS, as other cast articles of iron. The grey iron
fittings were entered under subheading 7325.10.00, HTSUS, as other
cast articles of nonmalleable cast iron. The aluminum fittings
were entered under subheading 7609.00.00, HTSUS, as aluminum tube
or pipe fittings. The entries were liquidated on December 4, 1992,
December 11, 1992, December 18, 1992, and December 28, 1992.
Entries regarding the ductile iron fittings were liquidated under
subheading 8302.10.60, HTSUS, as other hinges, and parts thereof,
of iron. Entries regarding the grey iron and aluminum fittings
were liquidated under subheading 8302.49.60, HTSUS, as other
mountings, fittings, and similar articles, and parts thereof, of
iron and aluminum. The protest was timely filed by the protestant
on January 25, 1993.
The subheadings under consideration are as follows:
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]ther: [o]f cast iron.
The general, column one rate of duty is 3.1 percent ad
valorem.
7609.00.00: [a]luminum tube or pipe fittings (for example,
couplings, elbows, sleeves).
The general, column one rate of duty is 5.7 percent ad
valorem.
8302.10.60: [h]inges, and parts thereof: [o]f iron or steel,
of aluminum or of zinc: [o]ther.
The general, column one rate of duty is 5.7 percent ad
valorem.
8302.49.60: [b]ase metal mountings, fittings and similar
articles suitable for furniture, doors,
staircases, windows, blinds, coachwork,
saddlery,
trunks, chests, caskets or the like; . . . and
base metal parts thereof: [o]ther mountings,
fittings and similar articles, and parts thereof:
[o]ther: [o]ther: [o]f iron or steel, of aluminum
or of zinc.
The general, column one rate of duty is 5.7 percent ad
valorem.
7308.90.90: [s]tructures (excluding prefabricated buildings
of heading 9406) and parts of structures (for
example, bridges and bridge sections, lock gates,
towers, lattice masts, roofs, roofing frameworks,
doors and windows and their frames and thresholds
for doors, shutters, balustrades, pillars and
columns) of iron or steel; plates, rods, angles,
shapes, sections, tubes and the like, prepared for
use in structures, of iron or steel: [o]ther:
[o]ther.
The general, column one rate of duty is 5.7 percent ad
valorem.
7307.11.00: [t]ube or pipe fittings (for example, couplings,
elbows, sleeves), of iron or steel: [c]ast
fittings: [o]f nonmalleable cast iron.
The general, column one rate of duty is 4.8 percent ad
valorem.
7307.19.30: [t]ube or pipe fittings (for example couplings,
elbows, sleeves), of iron or steel: [c]ast
fittings: [o]ther: [d]uctile fittings.
The general, column one rate of duty is 6.2 percent ad
valorem.
7307.91.50: [t]ube or pipe fittings (for example couplings,
elbows, sleeves), of iron or steel: [o]ther:
[f]langes: [o]ther.
The general, column one rate of duty is 6.2 percent ad
valorem.
7610.90.00: [a]luminum structures (excluding prefabricated
buildings of heading 9406) and parts of structures
(for example, bridges and bridge-sections, towers,
lattice masts, roofs, roofing frameworks, doors
and windows and their frames and thresholds for
doors, balustrades, pillars and columns); aluminum
plates, rods, profiles, tubes and the like,
prepared for use in structures: [o]ther.
The general, column one rate of duty is 5.7 percent ad
valorem.
ISSUE:
Whether the ductile iron fence fittings are classifiable under
subheading 7325.99.10, HTSUS, as other cast articles of iron, under
subheading 8302.10.60, HTSUS, as hinges, and parts thereof, of
iron, under subheading 7307.19.30, HTSUS, as other ductile iron
pipe fittings, under subheading 7308.90.90, HTSUS, as articles
prepared for use in structures, of iron, or under subheading
8302.49.60, HTSUS, as other mountings, fittings, and similar
articles, of iron?
Whether the grey iron fence fittings are classifiable under
subheading 7325.10.00, HTSUS, as other articles of nonmalleable
cast iron, under subheading 8302.49.60, HTSUS, as other mountings,
fittings, and similar articles, of iron, or under subheading
7307.11.00, HTSUS, as tube or pipe fittings, of nonmalleable cast
iron, under subheading 7308.90.90, HTSUS, as articles prepared for
use in structures, of iron, or under subheading 7307.91.50, as
other flanges, of iron?
Whether the aluminum fence fittings are classifiable under
subheading 7609.00.00, HTSUS, as aluminum tube or pipe fittings,
under subheading 7610.90.00, as aluminum articles prepared for use
in structures, or under subheading 8302.49.60, HTSUS, as other
mountings, fittings, and similar articles, of aluminum?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
We will first deal with the classification of the ductile iron
fence fittings, which include corner barb arms, 180 degree
adapters, backstop angles, cantilever rollers, cantilever gate
latches, and industrial locking devices. The 180 degree adapters,
cantilever rollers, cantilever gate latches, and industrial locking
devices are used as gate fittings. Although entries regarding
these fittings were liquidated as hinges, and parts thereof, it has
come to our attention that the fittings are not used either as
hinges or as parts of hinges. Therefore, they are not classifiable
under subheading 8302.10.60, HTSUS.
Concerning the classification of fence fittings, in HQ 953376,
dated May 14, 1993, we held that fence fittings, which are used as
gate fittings, are classifiable under heading 8302, HTSUS, because
of their similarity to door fittings. All other fence fittings are
classifiable elsewhere under the HTSUS.
The corner barb arms, which are used to attach barb wire to
fences, are not described as pipe fittings, as articles prepared
for use in structures, or elsewhere in the HTSUS. Therefore, it
is our position that they are classified under subheading
7325.99.10, HTSUS.
It is our position that the backstop angles, which are angled
pipe fittings, are classifiable under subheading 7307.19.30, HTSUS.
The 180 degree adapters, cantilever rollers, cantilever gate
latches, and industrial locking devices, all of which are gate
fittings, are classifiable under subheading 8302.49.60, HTSUS.
We will now deal with the classification of the grey iron
fence fittings, which include brace rail ends, loop caps, post
caps, barb arm bases, floor flanges, gate hold backs, and gate
center stops. The gate hold backs and gate center stops are used
as gate fittings.
The barb arm bases, which are used to attach barb wire to
fences, are classifiable under subheading 7325.10.00, HTSUS.
With regard to the classification of the brace rail ends, the
offset rail ends, and the loop caps, headings 7307 and 7308, HTSUS,
are applicable.
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, are to
be used to determine the proper interpretation of the HTSUS. 54
Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory
Note 73.07 (p. 1019) states that:
[t]his heading covers fittings or iron or steel, mainly used
for connecting the bores of two tubes together, or for
connecting a tube to some other apparatus, or for closing the
tube aperture. . .
The heading excludes:
(a) Clamps and other devices specially designed for assembling
parts of structures (heading 73.08).
The brace rail ends, the offset rail ends, and the loop caps
would be classifiable under heading 7307, HTSUS, as pipe fittings,
except for Explanatory Note 73.08. Because the brace rail ends,
offset rail ends, and loop caps are designed for assembling tubular
railings, which are structural elements, to other parts of a fence,
they are precluded from classification under heading 7307, HTSUS,
and are classifiable under subheading 7308.90.90, HTSUS.
With regard to the classification of the post caps, it is our
position that they are classifiable under heading 7307, HTSUS. In
part, Explanatory Note 73.07 states that "[t]his heading therefore
includes . . . caps and plugs . . ." Because the post caps are
used to close fence tubes and are not precluded from classification
under heading 7307, HTSUS, they are classifiable under subheading
7307.11.00, HTSUS.
It is our position that the floor flanges are specifically
classifiable under subheading 7307.91.50, HTSUS.
It is also our position that the gate hold backs and gate
center stops are classifiable as gate fittings under subheading
8302.49.60, HTSUS.
We will now deal with the classification of the aluminum fence
fittings, which include gate corners, butterfly latches, gate
plugs, acorn post caps, dome post caps, loop caps, and offset rail
ends. The gate corners, butterfly latches, and gate plugs are used
as gate fittings.
In part, Explanatory Note 76.09 (p. 1067) states that:
[t]he provisions of the Explanatory Notes to headings 73.07
to
74.12 apply mutatis mutandis, to this heading.
The heading does not cover:
(a) Clamps and other devices specially designed for assembling
parts of structures (heading 76.10).
Because the acorn post caps and the dome post caps are used
to close fence tubes and are not precluded from classification
under heading 7609, HTSUS, by the exclusion under Explanatory Note
76.09, they are classifiable under subheading 7609.00.00, HTSUS.
However, because the loop caps and offset rail ends are
designed for assembling tubular railings to other parts of a fence,
they are precluded from classification under heading 7609, HTSUS,
and are classifiable under subheading 7610.90.00, HTSUS.
It is our position that the gate corners, butterfly latches,
and gate plugs are classifiable as gate fittings under subheading
8302.49.60, HTSUS.
HOLDING:
The ductile iron backstop angles are classifiable under
subheading 7307.19.30, HTSUS, as other ductile iron pipe fittings.
The ductile iron corner barb arms are classified under
subheading 7325.99.10, HTSUS, as other cast articles of iron.
The grey iron barb arm bases are classifiable under subheading
7325.10.00, HTSUS, as other articles of nonmalleable cast iron.
The grey iron brace rail ends, loop caps, and offset rails are
classifiable under subheading 7308.90.90, HTSUS, as articles
prepared for use in structures, of iron.
The grey iron post caps are classifiable under subheading
7307.11.00, HTSUS, as tube or pipe fittings, of nonmalleable cast
iron.
The grey iron floor flanges are classifiable under subheading
7307.91.50, HTSUS, as other flanges, of iron.
The aluminum post caps and dome post caps are classifiable
under subheading 7609.00.00, as aluminum tube or pipe fittings.
The aluminum loop caps and offset rail ends are classifiable
under subheading 7610.90.00, HTSUS, as aluminum articles prepared
for use in structures.
The ductile iron 180 degree adapters, cantilever rollers,
cantilever gate latches, and industrial locking devices, the grey
iron gate hold backs and gate center stops, and the aluminum gate
corners, butterfly latches, and gate plugs are classifiable under
subheading 8302.49.60, HTSUS, as other mountings, fittings, and
similar articles, of iron and aluminum, respectively.
With regard to the classification of the ductile iron corner
barb arms, the protest should be granted. With regard to the
classification of the ductile iron backstop angles, because the
rate of duty under the classification indicated above is more than
the liquidated rate, you are instructed to deny the protest. With
regard to the classification of the remaining ductile iron fence
fittings, because the rate of duty under the classification
indicated above are the same as the liquidated rate, you are
instructed to deny the protest.
With regard to the classification of the grey iron barb arm
bases, the protest should be granted. With regard to the
classification of the grey iron post caps, you are instructed to
deny the protest, except to the extent reclassification of the
merchandise as indicated above results in a partial allowance.
With regard to the classification of the grey iron floor flanges,
because the rate of duty under the classification indicated above
is more than the liquidated rate, you are instructed to deny the
protest. With regard to the classification of the grey iron brace
rail ends, loop caps, and offset rail ends, because the rate of
duty under the classification indicated above is the same as the
liquidated rate, you are instructed to deny the protest. With
regard to the classification of the grey iron gate hold backs and
gate center stops, you should deny the protest.
With regard to the classification of the aluminum acorn post
caps, dome post caps, loop caps, and offset rail ends, because the
rate of duty under the classifications indicated above is the same
as the liquidated rate, you are instructed to deny the protest.
With regard to the classification of the aluminum gate corners,
butterfly latches, and gate plugs, you should deny the protest.
A copy of this decision should be attached to the Customs Form
19 and provided to the protestant as part of the notice of action
on the protest.
Sincerely,
John Durant, Director