CLA-2 CO:R:C:M 955839 DWS
Ms. R. Elaine Evans
V. Alexander & Co., Inc.
P.O. Box 291929
Nashville, TN 37229-1929
RE: Rough Cast Steel Rings; Hand Operated Knife Gate Valve;
Explanatory Note 73.25; 7325.99.50
Dear Ms. Evans:
This is in response to your letter of January 31, 1994, on
behalf of Dezurik, concerning the classification of rough cast
steel rings under the Harmonized Tariff Schedule of the United
States (HTSUS). Your letter was forwarded to this office along
with a sample of the subject merchandise.
FACTS:
The merchandise consists of rough cast steel rings, used as
the body portion of a hand operated knife gate valve. After
importation, the merchandise undergoes further assembly processing,
consisting of the grinding of the valve seats, the drilling and
tapping of the fittings, and then the assembly of other components
(i.e., bonnets, stems, gates) until a finished valve is created.
The rings are not further worked after importation into the U.S.
The subheadings under consideration are as follows:
7325.99.50: [o]ther cast articles of iron or steel: [o]ther:
[o]ther: [o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 5.7 percent ad valorem.
8481.90.30: [t]aps, cocks, valves and similar appliances,
for pipes, boiler shells, tanks, vats or the
like, including pressure-reducing valves and
thermostatically controlled valves; parts
thereof: [p]arts: [o]f hand operated and check
appliances: [o]f iron or steel.
The general, column one rate of duty for goods classifiable
under this provision is 8 percent ad valorem.
ISSUE:
Whether the rough cast steel rings are classifiable under
subheading 7325.99.50, HTSUS, as other cast articles of steel, or
under subheading 8481.90.30, HTSUS, as parts of hand operated
valves.
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 understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive, are to
be used to determine the proper interpretation of the HTSUS. See
T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). 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. . .
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. . .
Having inspected the provided sample, it is our position that
the merchandise, although being a cast article, is definitely
recognizable as a part of a hand operated knife gate valve.
Therefore, it is precluded from classification under subheading
7325.99.50, HTSUS.
In accordance with Explanatory Note 73.25, the rough cast
steel rings are classifiable under subheading 8481.90.30, HTSUS.
HOLDING:
The rough cast steel rings are classifiable under subheading
8481.90.30, HTSUS, as parts of hand operated valves.
Sincerely,
John Durant, Director