United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 HQ Rulings > HQ 0954130 - HQ 0954371 > HQ 0954182

Previous Ruling Next Ruling


HQ 954182

September 8, 1993

CLA-2 CO:R:C:M 954182 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7325.99.10

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

Previous Ruling Next Ruling

See also: