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HQ 954989




September 28, 1993

CLA-2 CO:R:C:M 954989 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8409.99.10

Ms. Sue S. Wilkerson
Cummins Engine Company, Inc.
Box 3005
Columbus, IN 47202-3005

RE: Revocation of HQ 951154; Cylinder Block Castings; Advanced Beyond Cleaning; Stress Relieving; 8409.99.91

Dear Ms. Wilkerson:

This is in reference to HQ 951154, issued to you on June 26, 1992, involving the classification of cylinder block castings for diesel engines under the Harmonized Tariff Schedule of the United States (HTSUS).

In dealing with the classification of similar merchandise imported by a different company, Customs has found that the creation of castings for diesel engines may require different operations than the creation of castings for other uses. Therefore, HQ 951154 has been referred to this office for reconsideration.

FACTS:

The merchandise consists of iron cylinder block castings for use in the manufacture of diesel engines. Metal foundries produce these castings in the following manner: pig iron, steel, and other metals in small amounts, in the form of scrap, machining swarf, pit cast, and in-house reserves, are reduced to molten iron in coke fired cupolas and electric furnaces. The molten metal is poured into mold cavities and allowed to harden. The castings are then removed by a shakeout machine. These castings conform to a material specification outlining chemical composition, mechanical properties, microstructure, etc. It is evident that iron predominates by weight over any other base metal constituent.

According to the information submitted, internal stresses are reduced when the castings are left to cool very slowly in the mold so that the thick and thin sections cool at approximately the same rate. However, to maximize mold utilization and overall production capacity, castings may be removed from the mold prematurely and allowed to air cool. This causes residual stresses to develop which make the castings unacceptable for use in diesel engines. In order to relieve these stresses, the castings are placed in a furnace at 400-650 degrees Fahrenheit (F). The temperature is gradually increased to 1000-1150 degrees F, and the castings are held at this temperature for one hour per inch of thickness based upon the heaviest section of the casting. They are then control cooled back to the original temperature at a rate not to exceed 250 degrees F per hour. After this heat treatment, the castings are surface finished by some combination of chipping, grinding, and sand blasting.

The subheadings under consideration are as follows:

8409.99.10: [p]arts suitable for use solely or principally with the engines of heading 8407 or 8408: [o]ther: [o]ther: [c]ast-iron parts, not advanced beyond cleaning, and machined only for the removal of fins, gates, sprues and risers or to permit location in finishing machinery.

Goods classifiable under this provision receive duty free treatment.

8409.99.91: [p]arts suitable for use solely or principally with the engines of heading 8407 or 8408: [o]ther: [f]or vehicles of subheading 8701.20, or heading 8702, 8703 or 8704.

The general, column one rate of duty of goods classifiable under this provision is 3.7 percent ad valorem.

ISSUE:

Whether the stress relieving operation constitutes an advancement beyond cleaning for the purposes of subheading 8409.99.10, HTSUS.

Whether the cylinder block castings are classifiable under subheading 8409.99.10, HTSUS, as cast iron parts, not advanced beyond cleaning, and machined only for the removal of fins, gates, sprues, and risers, or under subheading 8409.99.91, HTSUS, as other parts of for vehicles of subheading 8701.20, or heading 8702, 8703, or 8704.

LAW AND ANALYSIS:

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.

In HQ 951154, the castings were held to be classifiable under subheading 8409.99.91, HTSUS. It was stated that:
we conclude that stress relieving is not a required step in the production of all merchantable gray cast iron castings, but only those that have been prematurely removed from the mold. From the record it appears that stress relieving is not commercially regarded as an integral part of the casting process. It is a process performed subsequently to improve the quality of a casting.

In HQ 951154, it was stated that stress relieving is not regarded as an integral part of the casting process. However, it is now our understanding that, in the production of castings for diesel engines, stress relieving may well be integral to the process. Many foundries do not have the space to hold castings for controlled slow cooling. Therefore, the only other option is the stress relieving operation. In such foundries, this operation must be performed on castings for diesel engines, because diesel engine blocks operate at much higher levels of heat and pressure than do gasoline engines. If the castings are not stress relieved, they could crack or otherwise malfunction. Therefore, concerning the subject castings for diesel engines, the stress relieving operation is an integral part of the casting process.

Consequently, it is our position that the subject castings are classifiable under subheading 8409.99.10, HTSUS.

HOLDING:

The cylinder block castings are classifiable under subheading 8409.99.10, HTSUS, as cast iron parts, not advanced beyond cleaning, and machined only for the removal of fins, gates, sprues, and risers.

HQ 951154 is revoked in full.

Sincerely,

John Durant, Director

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