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HQ 957173



April 24, 1995

CLA-2 R:C:M 957173 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7325.10.00

Mr. Steven H. Becker
Coudert Brothers
1114 Avenue of the Americas
New York, NY 10036-7794

RE: Water Closet Supports; Cast Iron Support Legs, Face Plates, and Carrier Bodies; Explanatory Notes 73.24, 73.07, and 73.25; Kores Manufacturing Inc. v. U.S.; NY 825733;
HQs 084140 and 086093; 7307.11.00; 7324.90.00

Dear Mr. Becker:

This is in response to your letters of October 13, 1994, and March 28, 1995, on behalf of International Castings and Equipment, Inc., concerning the classification of cast iron water closet supports under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of cast iron water closet supports, comprised of support legs, face plates, and carrier bodies. These supports are used to support and provide drainage of industrial wall-hung water closets. Wall-hung water closets are "off the floor" commercial toilets which hang from the wall, as opposed to those anchored to the floor, and require special supports which transfer the weight of the commode from the wall to the floor. The subject components are positioned in the wall chase behind each toilet. The face plate is a tree-like grating to which are attached four studs which connect the commode to the face plate. The support legs attach to the face plate and anchor the face plate to the floor. The carrier body is the part which receives and directs sewage as it exits a wall-hung toilet as the result of high pressure. It attaches to the center of the face plate by four studs and ranges in weight from 30 to 65 pounds (lbs.).

The carrier body possesses two lines: one which directs waste to the waste line; and an off-set air vent line to dispose of gas. The off-set air vent, which is intentionally positioned at the highest point of the carrier body and above the waste line, allows for air pressure to enter the carrier body chamber to off-set the pressure of the sewage which is passing through the carrier body. This equalization of pressure prevents back flow of sewage and sewage gas into the toilet.

Inside the chamber of the carrier body, the flow of waste encounters baffles, which are curved walls of cast iron that allow the chamber to receive sewage eliminated from the water closet under pressure. The baffles also cause the carrier body to direct the waste and sewage gas flow to either the waste line or the off-set air vent lines, as well as preventing the waste from one toilet backing up into an oppositely placed wall-hung toilet. Therefore, the chamber and the dual lines permit the proper elimination of waste and prevent the back flow of sewage and gas into the water closet.

ISSUE:

Whether the face plates and support legs are classifiable under subheading 7324.90.00, HTSUS, as parts of sanitary ware, or under subheading 7325.10.00, HTSUS, as other articles of nonmalleable cast iron.

Whether the carrier bodies are classifiable under subheading 7307.11.00, HTSUS, as pipe fittings of nonmalleable cast iron, or under subheading 7325.10.00, HTSUS, as other articles of nonmalleable cast iron.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's).
GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

The subheadings under consideration are as follows:

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 for goods classifiable under this provision is 4.8 percent ad valorem.

7324.90.00: [s]anitary ware and parts thereof, of iron or steel: [o]ther, including parts.

The general, column one rate of duty for goods classifiable under this provision is 2.7 percent ad valorem.

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.

In NY 825733, dated December 24, 1987, it was held that carrier bodies, support legs, and carrier body mountings (face plates) were classifiable under subheading 7325.10.00, HTSUS.

SUPPORT LEGS AND FACE PLATES

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 or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory Note 73.24 (pp. 1036 - 1037) states that:

[t]his heading comprises a wide range of iron or steel articles, not more specifically covered by other headings of the Nomenclature, used for sanitary purposes.

These articles may be cast, or of iron or steel sheet, plate, hoop, strip, wire, wire grill, wire cloth, etc., and may be manufactured by any process (moulding, forging, punching, stamping, etc.). They may be fitted with lids, handles or other parts of accessories of other materials provided that they retain the character of iron or steel articles.

The heading includes, baths, bidets, hip-baths, foot-baths, sinks, wash basins, toilet sets; soap dishes and sponge baskets; douche cans, sanitary pails, urinals, bedpans, chamber-pots, water closet pans and flushing cisterns whether or not equipped with their mechanisms, spittoons, toilet paper holders . . .

We must determine whether the support legs and face plates are parts of sanitary ware. Whether an article is a part of another article depends on the nature of the so-called "part" and its usefulness, function and purpose in relation to the article in which it is designed to serve. Kores Manufacturing Inc. v. U.S., 3 CIT 178, 179 (1982), aff'd appeal No. 82-83 (C.A.F.C. 1983).

It is our position that the support legs and face plates are not parts of sanitary ware, nor are they described in the exemplars of Explanatory Note 73.24. It is our understanding that the water closet itself can operate without the use of the supports, and the supports are not necessary for the completion of the water closet. See HQ 084140, dated July 18, 1989, in which we held that a pit liner pedestal support for a generator and turbine was not a part of those goods, as the pedestal support was not necessary to their completion or proper functioning.

In part, Explanatory Note 73.25 (p. 1037) states that:

[t]his heading covers all cast articles of iron or steel, not elsewhere specified or included.

The heading includes, inspection traps, gratings, drain covers and similar castings for sewage, . . .

Because the support legs and face plates are not more specifically provided for under the HTSUS, and because heading 7325, HTSUS, covers castings for sewage, it is our position that they are classifiable under subheading 7325.10.00, HTSUS. See NY 825733.

CARRIER BODIES

In part, Explanatory Note 73.07 (p. 1019) states that:

[t]his 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 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 subject carrier body possesses a pipe fitting function, as it connects a sewage pipe to the wall-hung closet. However, the carrier body, through the use of the off-set air vent and the baffles, also functions to permit the proper elimination of waste and prevent the back flow of sewage and gas into the water closet. Therefore, the carrier body is multi-functional.

In HQ 086093, dated January 16, 1990, we dealt with the classification of steel fuel tanks for outboard motors. The tanks were imported with or without fuel hoses for connection to a primer bulb assembly, allowing a user to pump fuel from the tank to the motor before starting the motor. We held that the tanks were multi-functional, the two functions being a fuel storage container and a fuel delivery source to the motor through the fuel hoses. We held that the tanks were not mere containers classifiable under heading 7310, HTSUS, but were classifiable under heading 7326, HTSUS, as other articles of steel.

In that ruling, we stated that:

[t]he general classification rule for a multifunctional item is that "where an article is in character or function something other than is described by a specific statutory provision -- either more limited or more diversified -- and the difference is significant, it cannot find classification within such provision." Supermarket Systems, U.S., Inc. v. United States, _ CIT _, Slip Op. 89-153 at 18 (October 27, 1989), quoting Robert Bosch Corp. et al. v. United States, 63 Cust. Ct. 96, 103, C.D. 3881 (1969). . .

The fuel tanks under consideration are more diversified than the containers classified under Heading 7310. The tanks' fuel delivery function is a primary function which is at least co-equal with the fuel storage function. Without the fuel hose fittings and fuel pick-ups, the tanks would not have the means to deliver fuel to the engine and could not function as part of the OMC fuel system. . .

It is our position that, with regard to the carrier body, the functions of permitting the proper elimination of waste and prevention of the back flow of sewage and gas into the water closet are at least co-equal to the carrier body's function as a pipe fitting. Without the baffles, the sewage from one wall-hung toilet would not be directed towards the waste line and could flow straight through the carrier body and back up into an oppositely placed wall-hung toilet. Also, the absence of the off-set air vent would cause a back up in sewage and sewage gas.

Because the carrier body possesses functions other than that of a pipe fitting, it is our decision that, based upon the exemplars given under Explanatory Note 73.07, it cannot be described under subheading 7307.11.00, HTSUS, as a pipe fitting. Consequently, as the carrier body is not more specifically provided for under the HTSUS, and because heading 7325, HTSUS, covers castings for sewage, it is our position that it is classifiable under subheading 7325.10.00, HTSUS. See NY 825733.

HOLDING:

The support legs, face plates, and carrier bodies are classifiable under subheading 7325.10.00, HTSUS, as other articles of nonmalleable cast iron.

Sincerely,

John Durant, Director
Commercial Rulings Division

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