CLA-2 RR:TC:MM 959315 JAS
Port Director of Customs
1 East Bay Street
Savannah, GA 31401
RE: PRD 1703-96-100068; Socket Cap Castings, Zinc Coated, Articles of Nonmalleable Cast Iron, Subheading 7325.10.00; Other Cast Iron Articles, Subheading 7325.99.50;
Composite Article, Section XV, Note 7, Other Articles of Iron or Steel; T.D. 32506
Dear Port Director:
This is our decision on Protest 1703-96-100068, filed
against your classification of certain zinc coated castings, from
Brazil, for socket caps. The entries were liquidated on March 8,
22, and 29, 1996, and this protest timely filed on May 1, 1996.
FACTS:
These articles are castings for socket caps that have been
zinc coated (hot dipped galvanized). They are invoiced as "cast
iron insulator parts, non-malleable." Other commercial shipping
documents bear the following description "DW/REF. 596 1M Socket
Susp Cap (Ductile Iron With Hot-Dip Galvanizing - Not Malleable
Iron)."
The merchandise was entered under the duty-free provision
for other nonmalleable cast iron articles, in subheading
7325.10.00, Harmonized Tariff Schedule of the United States
(HTSUS). In a letter to the local import specialist, dated April
26, 1996, the importer/protestant confirms that the constituent
material in these castings is ductile iron grade 65-45-12, not
malleable iron. In addition, test reports from the Brazilian
foundries and Customs laboratory are cited to establish that the
castings are of ductile iron. On the belief that the dictionary
definitions of the terms "ductile" and "malleable" confirm they
are synonymous, your office concluded that castings which are
admittedly ductile cannot be considered nonmalleable. - 2 -
Accordingly, you liquidated the entries under the provision for
other cast iron articles, in subheading 7325.99.10, HTSUS.
The provisions under consideration are as follows:
7325 Other cast articles of iron or steel:
7325.10.00 Of nonmalleable cast iron...Free
Other:
7325.99 Other:
7325.99.10 Of cast iron...1995 and
1996 rates of duty, as appropriate
* * * *
7326 Other articles of iron or steel:
7326.90 Other:
7326.90.85 Other...1995 and 1996 rates
of duty, as appropriate
ISSUE:
Whether iron castings that have been galvanized or plated
with zinc are articles of heading 7325.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 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, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
Heading 7325 covers all cast articles not elsewhere
specified or included in the Nomenclature. Generally, cast
articles result from molten blast furnace iron being bottom
poured into a mold. After sufficient time for solidification and
cooling, the castings are removed from the mold by a shakeout
machine. The casting process is considered complete when surface - 3 -
imperfections are removed by blast cleaning, chipping, burning or
combinations of these processes. In our opinion, applying a
coating of zinc after the casting process is complete
sufficiently advances these articles to the point where they can
no longer be considered cast articles of heading 7325. This is
consistent with Customs position under previous tariff
nomenclatures, where galvanized or zinc coated cast iron nails
were held to be classifiable as manufactures of metal rather than
as castings of malleable iron. The rationale was that
galvanizing was not a mere process incidental to the general
foundry work; rather, it was an independent and additional
process which advances the articles beyond the condition of
castings. See T.D. 32506, 22 Treas. Dec. 806, dated May 6, 1912.
Section XV, Note 7, HTSUS, states, in relevant part, that
articles of base metal containing two or more base metals are to
be treated as articles of the base metal predominating by weight
over each of the other metals, and that iron and steel, or
different kinds of iron or steel, are regarded as one and the
same metal. Though not substantiated in the record, it is
reasonable to presume that the iron or steel predominates by
weight over the zinc. Therefore, these castings are regarded for
tariff purposes as articles of iron or steel.
HOLDING:
Under the authority of GRI 1, the galvanized iron castings
are provided for in heading 7326. They are classifiable in
subheading 7326.90.85, HTSUS. Since the rate of duty under this
provision is more than the liquidated rate, the protest should be
DENIED. In accordance with Section 3A(11)(b) of Customs
Directive 099 3550-065, dated August 4, 1993, Subject: Revised
Protest Directive, you should mail this decision, together with
the Customs Form 19, to the protestant no later than 60 days from
the date of this letter. Any reliquidation of the entry or
entries in accordance with the decision must be accomplished
prior to mailing the decision. Sixty days from the date of the
decision the Office of Regulations and Rulings will take steps to
make the decision available to Customs personnel via the Customs - 4 -
Rulings Module in ACS and to the public via the Diskette
Subscription Service, the Freedom of Information Act and other
public access channels.
Sincerely,
Marvin M. Amernick
John Durant, Director
Tariff Classification
Appeals Division