CLA-2 CO:R:C:M 954182 DWS
Mr. Gene D. Smith
G.S. Consultants
One Park Place, Suite 250
621 N.W. 53rd Street
Boca Raton, FL 33487
RE: Ductile Cast Iron Parts for Electrical Insulators; 8546.20.00
Dear Mr. Smith:
This is in response to your letter of May 7, 1993, concerning
the classification of ductile cast iron parts under the Harmonized
Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of ductile cast iron parts (model no.
6545-12) for electrical ceramic insulators. These parts are solely
used in telephone poles with insulator caps for the purpose of
hanging wire from the telephone poles.
The subheadings under consideration are as follows:
8546.20.00: [e]lectrical insulators of any material: [o]f
ceramics.
The general, column one rate of duty is 6 percent ad valorem.
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.
ISSUE:
Whether the ductile iron parts are classifiable under
subheading 8546.20.00, HTSUS, as electrical ceramic insulators, or
under subheading 7325.99.10, HTSUS, as other articles of cast iron?
FACTS:
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.
The ductile iron parts are not classifiable under subheading
8546.20.00, HTSUS, because the parts are not insulators themselves,
but are parts of insulators. Heading 8546, HTSUS, does not contain
a parts provision, nor is there a corresponding parts heading for
heading 8546, HTSUS.
The parts are, however, described under heading 7325, HTSUS.
Therefore, because the parts are not specifically described
elsewhere in the HTSUS, it is our position that they are
classifiable under subheading 7325.99.10, HTSUS.
HOLDING:
The ductile cast iron parts are classifiable under subheading
7325.99.10, HTSUS, as other articles of cast iron.
Sincerely,
John Durant, Director