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 > 1997 HQ Rulings > HQ 959150 - HQ 959319 > HQ 959315

Previous Ruling Next Ruling
HQ 959315

OCTOBER 1, 1996

CLA-2 RR:TC:MM 959315 JAS


TARIFF NO.: 7326.90.85

Port Director of Customs
1 East Bay Street
Savannah, GA 31401

RE: PRD 1703-96-100068; Socket Cap Castings, Zinc Coated, Articles of Nonmalleable Cast Iron, Subheading 7325.10.00; Other Cast Iron Articles, Subheading 7325.99.50; Composite Article, Section XV, Note 7, Other Articles of Iron or Steel; T.D. 32506

Dear Port Director:

This is our decision on Protest 1703-96-100068, filed against your classification of certain zinc coated castings, from Brazil, for socket caps. The entries were liquidated on March 8, 22, and 29, 1996, and this protest timely filed on May 1, 1996.


These articles are castings for socket caps that have been zinc coated (hot dipped galvanized). They are invoiced as "cast iron insulator parts, non-malleable." Other commercial shipping documents bear the following description "DW/REF. 596 1M Socket Susp Cap (Ductile Iron With Hot-Dip Galvanizing - Not Malleable Iron)."

The merchandise was entered under the duty-free provision for other nonmalleable cast iron articles, in subheading 7325.10.00, Harmonized Tariff Schedule of the United States (HTSUS). In a letter to the local import specialist, dated April 26, 1996, the importer/protestant confirms that the constituent material in these castings is ductile iron grade 65-45-12, not malleable iron. In addition, test reports from the Brazilian foundries and Customs laboratory are cited to establish that the castings are of ductile iron. On the belief that the dictionary definitions of the terms "ductile" and "malleable" confirm they are synonymous, your office concluded that castings which are admittedly ductile cannot be considered nonmalleable. - 2 -

Accordingly, you liquidated the entries under the provision for other cast iron articles, in subheading 7325.99.10, HTSUS.

The provisions under consideration are as follows:

7325 Other cast articles of iron or steel:

7325.10.00 Of nonmalleable cast iron...Free


7325.99 Other:

7325.99.10 Of cast iron...1995 and
1996 rates of duty, as appropriate

7326 Other articles of iron or steel:

7326.90 Other:

7326.90.85 Other...1995 and 1996 rates of duty, as appropriate


Whether iron castings that have been galvanized or plated with zinc are articles of heading 7325.


Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

Heading 7325 covers all cast articles not elsewhere specified or included in the Nomenclature. Generally, cast articles result from molten blast furnace iron being bottom poured into a mold. After sufficient time for solidification and cooling, the castings are removed from the mold by a shakeout machine. The casting process is considered complete when surface - 3 -
imperfections are removed by blast cleaning, chipping, burning or combinations of these processes. In our opinion, applying a coating of zinc after the casting process is complete sufficiently advances these articles to the point where they can no longer be considered cast articles of heading 7325. This is consistent with Customs position under previous tariff nomenclatures, where galvanized or zinc coated cast iron nails were held to be classifiable as manufactures of metal rather than as castings of malleable iron. The rationale was that galvanizing was not a mere process incidental to the general foundry work; rather, it was an independent and additional process which advances the articles beyond the condition of castings. See T.D. 32506, 22 Treas. Dec. 806, dated May 6, 1912.

Section XV, Note 7, HTSUS, states, in relevant part, that articles of base metal containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals, and that iron and steel, or different kinds of iron or steel, are regarded as one and the same metal. Though not substantiated in the record, it is reasonable to presume that the iron or steel predominates by weight over the zinc. Therefore, these castings are regarded for tariff purposes as articles of iron or steel.


Under the authority of GRI 1, the galvanized iron castings are provided for in heading 7326. They are classifiable in subheading 7326.90.85, HTSUS. Since the rate of duty under this provision is more than the liquidated rate, the protest should be DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you should mail this decision, together with the Customs 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 Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs - 4 -

Rulings Module in ACS and to the public via the Diskette Subscription Service, the Freedom of Information Act and other public access channels.


Marvin M. Amernick

John Durant, Director
Tariff Classification

Previous Ruling Next Ruling

See also: