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HQ 959641




June 23, 1997

CLA-2 RR:TC:MM 959641 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7325.10.00; 7325.99.10; 7318.19.00

Mr. Rory Gilham, Vice President
CHR International Inc.
600 W. Freedom Avenue
Orange, CA 92665

RE: Reconsideration of NY A84139; Castings; C-Clamps; Rolls; Ceiling Flanges; Split
Pipe or Tubing Clamps; Hex-Nut Brackets; Explanatory Notes 73.25 and 73.26

Dear Mr. Gilham:

This is in response to your letter of June 20, 1996, to the Area Director of Customs, New York Seaport, requesting reconsideration of NY A84139, dated June 14, 1996, concerning the classification C-clamps, rolls, ceiling flanges, split pipe or tubing clamps, and hex-nut brackets under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter was referred to this office for a response. We regret the delay. In preparing this ruling, consideration was also given to the opinions expressed in your letter of June 2, 1997.

FACTS:

The merchandise consists of various castings, including: malleable cast iron C-clamps (model 270), used to hold beams; nonmalleable cast iron rolls (model 485), used as pipe roller supports; malleable cast iron ceiling flanges (model B3199), used as ceiling attachments; malleable cast iron split pipe or tubing clamps (model B3198H), used as pipe hangers; and ductile hex-nut brackets, used as fasteners.

ISSUE:
Whether the nonmalleable cast iron rolls and the malleable cast iron C-clamps, malleable cast iron ceiling flanges, and the malleable cast iron split pipe or tubing clamps are classifiable under subheading 7325.10.00, HTSUS, as other articles of nonmalleable cast iron, and subheading 7325.99.10, HTSUS, as other articles of cast iron, respectively; or whether the articles are classifiable under subheading 7326.90.85, HTSUS, as other articles of iron or steel.

Whether the ductile hex-nut brackets are classifiable under subheading 7318.19.00, as iron threaded articles, or under subheading 7325.99.10, HTSUS, as other articles of 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:

7318.19.00: [s]crews, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: [t]hreaded articles:
[o]ther.

The general, column one rate of duty for goods classifiable under this provision is 5.7 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.

7325.99.10: [o]ther cast articles of iron or steel: [o]ther: [o]f cast iron.

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

7326.90.85: {o]ther articles of iron or steel: [o]ther: [o]ther: [o]ther: [o]ther.

The general, column one rate of duty for goods classifiable under this provision is 4 percent ad valorem.

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 73.25 (p. 1125 - 1126) states that:

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

This heading does not cover castings which are products falling in other headings of the Nomenclature (e.g., recognisable parts of machinery or mechanical appliances) or unfinished castings which require further working but have the essential character of such finished products.

In part, Explanatory Note 73.26 (p.1038) states that:

[t]he heading also excludes:

(c) Cast articles of iron or steel (heading 73.25).

In describing the merchandise in your communication to Customs on August 5, 1996, you stated that:

[o]ur parts are not intended for use as part of any machine or machinery nor are they part of an appliance. Our parts are definitely not recognizable parts" of any individual machine or appliance. Our parts are used in construction to attach, suspend and support various components independent of any machine or appliance and the supports are definitely not part of the machine or appliance itself.

The decision in NY A84139, that the articles are classifiable under subheading 7326.90.85, HTSUS, was primarily made based upon the contention that the castings are precluded from classification under heading 7325, HTSUS, because of the exclusionary language in Explanatory Note 73.25. Customs ruled that the products are unfinished castings which require further working but have the essential character of finished parts.

We disagree with the decision in NY A84139 concerning the rolls, C-clamps, ceiling flanges, and iron split pipe or tubing clamps. The language in Explanatory Note 73.25 is broad in stating that heading 7325, HTSUS, includes all cast articles of iron or steel. There is no question that, based upon an examination of the language in Explanatory Note 73.25, industrial definitions, and provided samples, the articles are of cast iron. The articles are not precluded from classification under heading 7325, HTSUS, based upon exclusionary language in Explanatory Note 73.25, because they are not parts of any particular machine or appliance, and they are not described under any other heading of the HTSUS, except under the broad "basket" provision of heading 7326, HTSUS. it is our position that such a heading is not specific enough to preclude classification of the castings under heading 7325, HTSUS.

We also note the language in Explanatory Note 73.26 which precludes the classification of cast iron articles under heading 7326, HTSUS.

Therefore, as Explanatory Notes 73.25 and 73.26 are clear in directing the classification of the subject articles, the castings are classifiable under subheadings 7325.10.00 and 7325.99.10, HTSUS, and not under subheading 7326.90.85, HTSUS.

With regard to the hex-nut brackets, as they impart the essential character of finished hex-nut brackets described under heading 7318, HTSUS, which is specific in listing the articles to be included in the heading (the brackets are similar to the washers listed in the heading), based upon the exclusionary language of Explanatory Note 73.25, they are precluded from classification under heading 7325, HTSUS, and are classifiable under subheading 7318.19.00, HTSUS.

HOLDING:

The nonmalleable cast iron rolls are classifiable under subheading 7325.10.00, HTSUS, as other articles of nonmalleable cast iron.

The malleable cast iron C-clamps, malleable cast iron ceiling flanges, and the malleable cast iron split pipe or tubing clamps are classifiable under subheading 7325.99.10, HTSUS, as other articles of cast iron.

The hex-nut brackets are classifiable under subheading 7318.19.00, HTSUS, as other iron threaded articles.

EFFECT ON OTHER RULINGS:

NY A84139 is modified as set forth in this ruling.

Sincerely,

John Durant, Director
Tariff Classification Appeals

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