OT:RR:CTF:CPMM H311162
Port Director
U.S. Customs and Border Protection
Port of Dallas/Ft. Worth
P.O. Box 619050
DFW Airport, TX 75621-9050
RE: Application for Further Review of Protest No. 5501-19-100826; Tariff classification of various types of ductile iron castings including coupling barrels, Powermax barrels, coupling glands, Powermax glands and saddles
Dear Port Director:
The following is our decision regarding the Application for Further Review (“AFR”) of Protest Number 5501-19-100826, timely filed on December 20, 2019, on behalf of PowerSeal Pipeline Products Corporation (“Protestant” or “PowerSeal”). This AFR concerns U.S. Customs and Border Protection’s (“CBP”) classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of various types of ductile iron castings including coupling barrels, Powermax barrels, coupling glands, Powermax glands and saddles. Additionally, Protestant filed this AFR in regard to the assessment of antidumping duties under the terms of the Antidumping Duty Order covering non-malleable cast iron pipe fittings from the People’s Republic of China in case number A-570-875-000 (“AD Order”). No samples were provided to our office but the Protestant submitted pictures and descriptions of the subject merchandise.
FACTS:
The protested merchandise consists of various types of ductile iron castings including coupling barrels, Powermax barrels, coupling glands, Powermax glands and saddles, which were imported from the People’s Republic of China. These parts function together to form various types of pipe assemblies including transition couplings, end cap couplings, and reducing couplings.
On January 14, 2021, CBP asked the Protestant for additional information regarding the functioning and purpose of the merchandise at issue. The Protestant responded with an additional submission, dated February 11, 2021, where they explained the following:
The edge of the barrel tapers from the inner diameter to the rim; this provides a receiving surface for the taper of the gasket (which actually forms the seal with the pipe). The lip of the gland covers the blunt surface of the gasket; when the bolts/nuts are tightened, the glands are drawn together, compressing the gasket and sealing the barrel of the pipe.
PowerMax barrels and glands function in the same manner, with the same type of additional parts; however, . . . the PowerMax barrel casting has a noticeable “flare” to its ends which enables it to accept a more robust gasket. Similarly, the PowerMax glands have a heavier lip that fits over the appropriate gasket to contain and compress it when the nuts/bolts are installed and tightened.
Upon examination of the photographs and descriptions provided by the Protestant, the barrels appear to be identical to center sleeves and center rings used in coupling assemblies. The procedure for forming a coupling first requires slipping a gasket, then a gland over each pipe, then inserting the pipe ends into the barrel, and finally torquing the bolts/nuts to compress the gasket and seal the assembly. The Protestant noted that in addition to using the protested merchandise in transition couplings, they may be used in other fittings as well: “[f]or example, an additional casting may be added, and the same glands and barrel—whether PowerMax or conventional—then may be used with (with appropriate gaskets and bolts/nuts) to assemble an ‘end cap.’” The same glands may also be combined with other components in “reducing coupling” or “cut-in” applications.
According to Powerseal’s website, the purpose of the protested saddles is to “[p]rovide a dependable means of tapping pipe for branch connections and eliminate the need for direct taps reinforcing the critical connection” (emphasis added). See https://www.powerseal.com/Model.aspx?product_id=SADD (last visited April 4, 2021).
The Protestant states there is no way that component can fit to or connect pipe. Rather, it is the gasket (not at issue here) that makes the connection to the pipes. Saddles allow for the creation of additional outlets and connections in pipe.
The Protestant further explained that a customer can construct a particular assembly by selecting separately priced and inventoried parts, depending on the customer’s particular application. After importation, a given barrel may be assembled with any number of different glands (or the barrel or glands may be sold separately), depending on the needs of the ultimate purchaser. The protestant also stated: “[f]or example, a 6” barrel may be mated with a 6A gland or a 6B gland, each of which accommodates a different gasket size. The Protestant provided photos of constituent parts that may be combined to produce a fitting, along with various glands that may be used with a given size barrel depending on gasket size. Moreover, these individual parts are priced and offered for sale as individual components, as imported.
According to the Protestant, the imported castings are “cast, cooled, cleaned of excess material from the casting process, and then they are painted, packed and shipped. In other words, the subject imports are finished articles, as imported.” Accordingly, the Protestant asserts that the protested merchandise are not pipe fittings, but rather are finished castings that constitute merely parts of such fittings.
The protested merchandise consists of one (1) entry that was entered at the Port of Dallas/Forth Worth (“Port”) on November 26, 2018, under subheading 7307.19.3085, HTSUSA (“Annotated”) (2019), as “Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel: Cast fittings: Other: Ductile fittings: Other: Other,” at a duty rate of 5.6% ad valorem. By Notice of (Proposed) Action, dated June 10, 2019, CBP advised PowerSeal that per its review of information submitted for the entry at issue, “ductile fittings with an inner diameter ranging from ¼” to 6” (threaded/unthreaded), finished/unfinished, regardless of industry or proprietary specifications) are subject to antidumping case A-570-875-000 at the rate of 75.50% antidumping duties. The case deposit is due. . . The above is a ‘proposed’ action, if no response is heard within twenty days, the action will be changed to a ‘taken.’” In its protest submission, PowerSeal states that it responded to the Notice of (Proposed) action on June 29, 2019, and explicitly advised CBP of the importer’s view that the classification at issue was incorrect. However, no change was made based on PowerSeal’s assertions regarding the proper classification. Accordingly, the entry was liquidated on July 19, 2019 as entered. Based on the published scope of the antidumping duty order (“AD order”) for case A-570-875-000, antidumping duties were assessed. See Notice of Antidumping Duty Order: Non-Malleable Cast Iron Pipe Filings from the People’s Republic of China, 68 Fed. Reg. 16,765 (Apr. 7, 2004).
PowerSeal filed this Protest and AFR on December 20, 2019, asserting that the subject merchandise is properly classified under subheading 7325.99.1000, HTSUSA (2019), as “Other cast articles of iron or steel: Other: Other: Of cast iron.” They also assert that antidumping duties on certain merchandise pursuant to AD Order A-570-875-000 were improperly assessed “in the absence of an explicit determination by the U.S. Department of Commerce (“Commerce”) as the result of a scope inquiry initiated at the request of CBP that such merchandise is subject to the patently ambiguous scope of the antidumping duty order.
ISSUES:
Whether various types of ductile iron castings including coupling barrels, Powermax barrels, coupling glands, Powermax glands and saddles are classified under heading 7307, HTSUS, as “Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel”; or under heading 7325, HTSUS, as “Other cast articles of iron or steel”; or under heading 7326, HTSUS, as “Other articles of iron or steel.”
Whether CBP properly assessed antidumping duties on PowerSeal’s entry under the terms of the AD order.
LAW AND ANALYSIS:
The protest was properly filed as a decision on classification under 19 U.S.C. § 1514(a)(2). The protest was timely filed within 180 days of liquidation of the entries. See 19 U.S.C. § 1514(c)(3).
Further Review of Protest Number 5501-19-100826 was properly accorded to Protestant because the decision against which the protest was filed is alleged to be inconsistent with a ruling of the Commissioner of Customs or his designee, or with a decision made at any port with respect to substantially similar merchandise (19 C.F.R. § 174.24(a)), and it involves matters previously ruled upon by the Commissioner of CBP or his designee or by the Customs courts but facts are alleged or legal arguments presented which were not considered at the time of the original ruling (19 C.F.R. § 174.24(c)). Specifically, the Protestant argues that CBP’s liquidation of the protested merchandise in heading 7307, HTSUS, is inconsistent with New York Ruling Letter (“NY”) N118077, dated August 18, 2010; Headquarters Rulings Letter (“HQ”) 967490, dated November 14, 2005; NY J82246, dated April 9, 2003 and NY B85728, dated June 8, 1997, in which CBP classified ductile iron castings either in heading 7325, HTSUS, as other cast articles of iron or steel, or in heading 7326, HTSUS, as other articles of iron or steel.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 2(a) provides, in relevant part, that “[a]ny reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article.”
The Explanatory Notes (“ENs”) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
The 2019 provisions under consideration are as follows:
7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel:
***
7325 Other cast articles of iron or steel:
***
7326 Other articles of iron or steel:
* * * *
The EN to 73.07 states, in pertinent part:
This heading covers fittings of 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. This heading does not however cover articles used for installing pipes and tubes but which do not form an integral part of the bore (e.g., hangers, stays and similar supports which merely fix or support the tubes and pipes on walls, clamping or tightening bands or collars (hose clips) used for clamping flexible tubing or hose to rigid piping, taps, connecting pieces, etc.) (heading 73.25 or 73.26).
The connection is obtained:
by screwing, when using cast iron or steel threaded fittings;
or by welding, when using butt welding or socket welding steel fittings. In the case of butt welding, the ends of the fittings and of the tubes are square cut or chamfered;
or by contact, when using removable steel fittings.
This heading therefore includes flat flanges and flanges with forged collars, elbows and bends and return bends, reducers, tees, crosses, caps and plugs, lap joint stub ends, fittings for tubular railings and structural elements, off sets, multi branch pieces, couplings or sleeves, clean out traps, nipples, unions, clamps and collars.
The EN to 73.25 states, in pertinent part:
This heading covers all cast articles of iron or steel, not elsewhere specific or included.
***
This heading also excludes:
Articles of a kind described above obtained by processes other than casting (e.g., sintering) (heading 73.26).
* * * *
As a preliminary matter, we note that the subject ductile iron castings, including coupling barrels, Powermax barrels, coupling glands, Powermax glands and saddles, can only be classified in heading 7325 or heading 7326, HTSUS, if they are not more specifically classifiable in heading 7307, HTSUS. See EN 73.25 (“This heading covers all cast articles of iron or steel, not elsewhere specified or included.”); see also EN 73.26 (“This heading covers all iron or steel articles…other than articles included in the preceding headings of this Chapter.”). We therefore begin our analysis with heading 7307, HTSUS.
Heading 7307 applies to pipe fittings of iron or steel, including, inter alia, couplings. Neither “pipe fitting” nor “coupling” are defined in the HTSUS. As such, they are to be construed in accordance with their common meanings, which may be ascertained by reference to “standard lexicographic and scientific authorities,” to the pertinent ENs, and to industry standards. GRK Can., Ltd. v. United States, 761 F.3d 1354, 1357 (Fed. Cir. 2014); see also Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1361 (Fed. Cir. 2001) (“Standards promulgated by industry groups such as ANSI, ASME, and others are often used to define tariff terms.”).
To this end, the EN 73.07 states, in pertinent part, as follows with respect to “pipe fittings” of heading 7307, HTSUS:
This heading covers fittings of 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. This heading does not however cover articles used for installing pipes and tubes but which do not form an integral part of the bore (e.g., hangers, stays and similar supports which merely fix or support the tubes and pipes on walls, clamping or tightening bands or collars (hose clips) used for clamping flexible tubing or hose to rigid piping, taps, connecting pieces, etc.) (heading 73.25 or 73.26).
The connection is obtained:
by screwing, when using cast iron or steel threaded fittings;
or by welding, when using butt welding or socket welding steel fittings. In the case of butt welding, the ends of the fittings and of the tubes are square cut or chamfered;
or by contact, when using removable steel fittings.
This heading therefore includes flat flanges and flanges with forged collars, elbows and bends and return bends, reducers, tees, crosses, caps and plugs, lap joint stub ends, fittings for tubular railings and structural elements, off sets, multi branch pieces, couplings or sleeves, clean out traps, nipples, unions, clamps and collars.
We have previously determined, upon consulting both the above EN description and various technical references, that pipe fittings are defined in part as articles used to connect separate pipes to each other. See Headquarters Ruling Letter (“HQ”) H282279, dated July 6, 2017 (discussing commonalities among EN 73.07 and technical definitions cited in court cases). Both the plain language of the heading and EN 73.07 make clear that articles of this type include “couplings.” The term “coupling,” like “pipe fitting,” is not defined in the HTSUS. According to AWWA C219-11, a technical source promulgated by the American Water Works Association, couplings include “transition couplings made of up of “center sleeves,” or “center rings,” “end rings,” and “gaskets.” See Amer. Water Works Ass’n, AWWA Standard: Bolted, Sleeve-Type Couplings for Plan-End Pipe 4-6 (2011) [hereinafter AWWA C219-11]. Insofar as they are used to “join plain-end pipe,” we consider transition couplings to be “pipe fittings” of heading 7307, HTSUS. See id. at ix., 1; see also HQ H284443, dated May 8, 2019.
At issue in this protest are various ductile iron castings, consisting of Powermax barrels, coupling barrels, Powermax glands, coupling glands and saddles, which the Protestant describes as “merely parts or components of a type of pipe fitting (i.e., a coupling). The individual parts—glands and barrels—cannot fit to any pipe, nor connect the bores of two pipes or tubes, nor connect a pipe to any other apparatus.” Each component is combined with another component or components to form a complete coupling assembly. As explained above, the protested barrels and glands function together to form various types of assemblies, including transition cap couplings, and reducing couplings. Coupling barrels and Powermax barrels function like center sleeves or center rings in a coupling assembly, while coupling glands and Powermax glands function like end rings to fit over gaskets in a coupling assembly to compress them when the nuts/bolts are installed and tightened.
We note that the language in the EN 73.07 is rather broad regarding what constitutes a pipe fitting of heading 7307, HTSUS. It states the “heading covers fittings of 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” (emphasis added). The EN 73.07 includes a wide range of articles used in piping, such as “flat flanges and flanges with forged collars, elbows and bends and return bends, reducers, tees, crosses, caps and plugs, lap joint stub ends, fittings for tubular railings and structural elements, off sets, multi branch pieces, couplings or sleeves, clean out traps, nipples, unions, clamps and collars.” The use of the word “mainly” in the EN language implies that the heading may also cover other uses beyond connecting. The only exclusionary language regarding articles that should be classified in heading 7325 or heading 7326 instead of heading 7307 deals with “articles used for installing pipes and tubes but which do not form an integral part of the bore (e.g., hangers, stays and similar supports which merely fix or support the tubes and pipes on walls, clamping or tightening bands or collars (hose clips) used for clamping flexible tubing or hose to rigid piping, taps, connecting pieces, etc.) (heading 73.25 or 73.26).” This means that only articles like hangers and stays—which are used both to install pipes, AND which do not form an integral part of the bore—are excluded from classification in heading 7307 and are instead, classified in heading 7325 or 7326, HTSUS. Moreover, what this exclusionary language in the EN 73.07 means is that all other fittings, other than those used for installing pipes are included in heading 7307, HTSUS, whether or not they form an integral part of the bore.
Here, the purpose of the Powermax barrels, coupling barrels, Powermax glands, and coupling glands is to join and secure separate pipe segments into various types of coupling assemblies, including transition couplings. Generally, the purpose of saddles used with piping is to support the pipe by transmitting the load or forces to the adjacent structure. Even if the barrels, glands and saddles do not directly make a connection between pipe, connecting pipe is not required under the language of the EN 73.07. In fact, the language in the EN 73.07 directly names sleeves, which are identical to barrels, as a type of pipe fitting of heading 7307, HTSUS. As such, we have consistently classified various types of center sleeves and center rings that function similar to barrels in heading 7307, HTSUS. See, e.g., H284443, dated May 8, 2019 (classification of center sleeves and end rings in heading 7307, HTSUS); HQ 967308, dated April 4, 2005 (classification of a sleeve coupling heading 7307, HTSUS); NY N100484, dated April 28, 2010 (classification of pipe fitting sleeve in heading 7307, HTSUS); and NY K86336, dated June 14, 2004 (classification of center rings in heading 7307, HTSUS). Additionally, the EN language describing connections obtained by contact when using removable steel fittings is akin to the use of removable saddle fittings that support or reinforce pipe connections. Based on the broad language of the EN, the only types of ductile iron castings that would be classified in heading 7325/7326 instead of heading 7307, HTSUS, are hangers, stays, and the like that merely support pipes by clamping them to walls, or allowing pipe to hang from a ceiling, or affixing a hose to the pipe. None of the protested barrels, glands, and saddles fall under this exclusionary language. Therefore, pursuant to the broad language of the EN 73.07, the use of the barrels and glands in joining and securing pipe segments into coupling assemblies, and the use of the saddles in reinforcing and supporting pipe connections, we find that the protested barrels glands, and saddles are classifiable in heading 7307, HTSUS, pursuant to GRI 1.
Moreover, there is past precedent in CBP rulings for classifying such saddles in heading 7307, HTSUS. Specifically, in Legacy Customs ruling HQ 079359, dated December 10, 1987, Legacy Customs examined whether a saddle body component of a service saddle that was imported separately is considered an unfinished pipe fitting under item 610.82, Tariff Schedules of the United States (“TSUS”) (now heading 7307, HTSUS). The saddle body at issue in HQ 079359 was described as a “semi-circular ductile iron casting with a threaded hole in the middle and two (2) holed flanges on either side.” Legacy Customs noted that a complete service saddle is designed to create a branch in a piping system and “joins two pipes in much the same way a tee fitting joins three pipes.” Tee fittings, which join three pipes similarly to how saddles join two pipes, are specifically enumerated in the EN 73.07 as the type of pipe fitting classified in heading 7307, HTSUS. Legacy Customs also noted that a service saddle qualifies as a “fitting” for tariff purposes and found that the saddle body, which represents well in excess of fifty percent of the total value of the service saddle, imparts the essential character of the saddle body. HQ 079359 further noted that “in comments recently received on this case the American Pipe Fittings Association refers to the saddle body as a ‘fitting.’” Accordingly, Legacy Customs held that a saddle body of ductile iron is an unfinished pipe fitting and is classifiable as a pipe fitting of iron or steel in item 610.82, TSUS (heading 7307, HTSUS). See also, HQ 081868, dated March 10, 1988 (classifying ductile iron, single strap service saddles consisting of a saddle body, single strap threaded at each end, and two nuts in item 610.82 TSUS). Powerseal’s online catalogue indicates that saddles are sold as complete service saddles and not as incomplete saddle bodies as in HQ 079359. Therefore, pursuant to GR 1, the protested saddles are classified as complete pipe fittings of heading 7307, HTSUS.
However, in arguing that the protested merchandise is classifiable in heading 7325, the Protestant cited to various CBP rulings involving similar glands used in piping assemblies in support of its assertion that the protested merchandise should be classified based on its constituent material rather than in heading 7307, HTSUS. Based on the above, we now find these rulings to be incorrect in regard to the classification of glands used in coupling assemblies. Accordingly, we intend to revoke or modify these rulings. However, these rulings were in force at the time of Protestant’s entry of the protested glands. Therefore, we must grant the Protestant’s protest arguing for classification of the Powermax glands and coupling glands only in subheading 7325, HTSUS. Because none of the cited rulings cover barrels or saddles, we find that that the Powermax barrels, couplings barrels and saddles at issue in this protested are properly classified in heading 7307, HTSUS, pursuant to GRI 1.
Assuming arguendo, that the Powermax barrels and coupling barrels are not classifiable pursuant to GRI 1, we turn to GRI 2(a), which provides that an unfinished or incomplete article with the essential character of a complete or finished article is to be treated as the latter for classification purposes. In fact, we have already addressed this very same issue regarding the classification of substantially similar ductile iron castings imported separately from other parts that are joined together to form a complete fitting. HQ H284443, dated May 8, 2019, was a revocation of two earlier rulings involving the classification of certain center sleeves and end rings for coupling assemblies that had been wrongly classified in heading 7325 or 7326, HTSUS. Photos submitted with the revocation request in HQ H284443 and photos of the merchandise in the instant protest are almost identical. In HQ H284443, the subject components are used to form transition couplings. As we noted in HQ H284443,
[a]pplicable case law instructs that the “focus of the essential character analysis under GRI 2(a) is whether or not the identity of the article to be made from the imported good is fixed or certain at the time of importation.” See Headquarters Ruling Letter (HQ) H181679, dated July 17, 2015 (citing The Pomeroy Collection, Ltd. v. United States, 893 F. Supp. 2d 1269 (Ct. Int’l Trade 2013); Filmtec Corp. v. United States, 293 F. Supp. 2d 1364 (Ct. Int'l Trade 2003); and Baxter Healthcare Corp. of Puerto Rico v. United States, 22 C.I.T. 82 (1998)). Accordingly, “essential character” in this context corresponds to “the attribute which strongly marks or serves to distinguish what an article is; that which is indispensable to the structure, core or condition of the article; the aggregate of distinctive component parts that establishes the identity of an article as what it is, its very essence.” Id. (citing HQ 967975, dated March 24, 2006).
Just as with the end rings and center sleeves in HQ H284445, the “identity” or “essence” of the Powermax glands, coupling glands, Powermax barrels and coupling barrels, i.e., the attribute by which they are “strongly marked” or “distinguished, is their ability to join and secure separate pipe segments into various types of coupling assemblies, including transition couplings. And as noted above, based on the definition of transition couplings in AWWA C219-11, we have found that transition couplings made up of center sleeves and end rings to join plain-end pipe are considered pipe fittings of heading 7307, HTSUS. Our analysis of the ductile iron castings in HQ H284445 as parts of incomplete articles pursuant to GRI 2(a) is applicable here. In particular, the various combination of the Powermax glands, coupling glands, Powermax barrels and couplings barrels impart the identity, essence or distinguishing attribute of each completed coupling assembly. Specifically, the barrels, which are similar to the sleeves in HQ H284445, provide the structure of the completed coupling assembly. In addition, the glands are used to stabilize and secure the pipe connection by fitting over a gasket in a coupling assembly to compress the gasket when the nuts/bolts are installed and tightened. While a customer can choose to construct a particular coupling assembly by selecting certain parts to assemble a given barrel and combine it with different glands to produce a pipe fitting, the completed article is always a type of coupling assembly or pipe fitting that is classified in heading 7307, HTSUS. There is no indication that the ductile iron castings at issue are suitable for any use other than to produce a completed pipe fitting or coupling assembly. Moreover, the EN 73.07 lists “sleeves” among the types of products generally classifiable in heading 7307, HTSUS. Accordingly, we find that like the center sleeves and end rings in HQ H284445, the identity of the Powermax barrels and coupling barrels is indelibly fixed as that of a coupling assembly at the time of the items’ entry, and are therefore classified in heading 7307, HTSUS.
With respect to the issue of whether the protested merchandise are subject to anti-dumping duties under the AD Order on Non- Malleable Cast Iron Pipe Fittings from the People’s Republic of China, A-570-875, we note that the International Trade Administration in the Department of Commerce is not necessarily bound by a country of origin or classification determination issued by CBP, with regard to the scope of antidumping or countervailing duty orders. Written decisions regarding the scope of AD/CVD orders are issued by the International Trade Administration and are separate from tariff classification and origin rulings issued by CBP. The International Trade Administration can be contacted at http://www.trade.gov/ia/. A list of current AD/CVD investigations at the United States International Trade Commission can be viewed on its website at http://www.usitc.gov. AD/CVD cash deposit and liquidation messages can be searched using ACE, the system of record for AD/CVD messages, or the AD/CVD Search tool at http://addcvd.cbp.gov/index.asp?ac=home.
HOLDING:
By application of GRIs 1, 2, and 6, the coupling barrels, Powermax barrels, and saddles, are classified in heading 7307, HTSUS, and specifically in subheading 7307.19.3085, HTSUSA (2019), which provides for “Tube or pipe fittings of iron or steel: Cast fittings: Other: Ductile fittings: Other.” The column one, general rate of duty at the time of entry was 5.6% ad valorem.
By application of GRIs 1 and 6, the coupling glands and Powermax glands are classified in heading 7325, HTSUS, and specifically in subheading 7325.99.1000, HTSUSA (2019), which provides for “Other cast articles of iron or steel: Other: Other: Of cast iron.” The column one, general rate of duty at the time of entry was Free.
On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products.? Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent are reflected in Chapter 99, subheading 9903.80.03 for steel. Products classified under subheading 7325.99.10, HTSUS, may be subject to additional duties or quota. ? At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheading listed above.? The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 subheadings.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.
You are instructed to GRANT the protest with respect to the classification of the Powermax glands and couplings glands, and to DENY the protest with respect to the Powermax barrel, coupling barrels, and saddles.
In accordance with Sections IV and VI of the CBP Protest/Petition Processing Handbook (HB 3500-08A, December 2007, pp. 24 and 26), you are to mail this decision, together with the CBP 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 Trade, Regulations and Rulings, will make the decision available to CBP personnel and to the public on the Customs Rulings Online Search System (“CROSS”), at https://rulings.cbp.gov/, and other methods of public distribution.
Sincerely,
Craig T. Clark, Director
Commercial and Trade Facilitation Division