CLA-2 RR:TC:MM 959352 JAS
Port Director of Customs
2nd. & Chestnut Sts.
Philadelphia, PA 19106
RE: PRD 1101-96-100241; Grate for Trench Drains, Iron Castings, Articles of Nonmalleable Cast Iron, Subheading 7325.10.00; Other Cast Iron Articles, Subheading 7325.99.50; Ductile Cast Iron, Malleable as First Cast; I.A. 75/82, HQ 070176,
HQ 959521; Laboratory Report; Consolidated Cork v. U.S.,
Customs Directive 099 3820-002
Dear Port Director:
This is our decision on Protest 1001-96-100241, filed
against your classification of certain iron castings, produced in
China, for grates used in trench drains. The entry was
liquidated on February 23, 1996, and this protest timely filed on
March 20, 1996.
FACTS:
The merchandise under protest is listed on the commercial
invoice as ductile iron grates for trench drains. They are
depicted in submitted literature as cast iron grates for use with
a variety of drains to include roof drains, cleanouts, and floor
drains for industrial kitchens, shop areas, etc. They are
finished articles of commerce, requiring no post-importation
processing.
These grates were 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). The
protestant's broker maintains that the grates are cast without
any further conditioning and that the characteristic of
malleability is imparted during casting. The commercial invoice
characterized the merchandise as ductile. For this reason, the
local import specialist determined that the grates were malleable
as cast, and liquidated the entry under subheading 7325.99.10, - 2 -
HTSUS, as other cast iron articles. Subsequently, in a report,
dated August 13, 1996, the New York Customs laboratory confirmed
that a representative sample was, in fact, of ductile iron.
The provisions under consideration are as follows:
7325 Other cast articles of iron or steel:
7325.10.00 Of nonmalleable cast iron...Free
Other:
7325.99 Other:
7325.99.10 Of cast iron...1.9 percent ad valorem
ISSUE:
Whether castings of ductile iron are considered nonmalleable
for tariff purposes.
LAW AND ANALYSIS:
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.
Where terms are not defined in the text of the HTSUS, or
guidance as to their scope found in the Harmonized Commodity
Description and Coding System Explanatory Notes, they are to be
construed in accordance with their common and commercial meanings
which are presumed to be the same. Standard dictionary
definitions for the terms "ductile" and "malleable" are nearly
identical, suggesting that the terms may be synonymous. In such
cases, it is appropriate to consider the interpretation commonly
placed upon the terms by the industry involved. In the iron and
steel industry, cast iron is not malleable as first cast. It
becomes malleable by annealing or other heat treatment, a process
that alters the graphite matrix of the product. Ductile iron is
another in the family of cast irons and is malleable as cast
because of the addition of cerium or magnesium to the melt. For
this reason, ductile cast iron is not normally annealed or heat - 3 -
treated. Examination of a product's microstructure will identify
as "ductile" cast iron in which the graphite particles appear
nodular or spheroid-shaped, while in "malleable" cast iron the
graphite particles are in a smaller, dot-like configuration.
Cast iron characterized as "malleable" is not considered
ductile unless it has been annealed or otherwise heat treated.
On the other hand, cast iron characterized as "ductile" is, by
definition, considered malleable. The same issues were addressed
and conclusion reached in HQ 959521, dated December 3, 1996.
This represents a continuation of the approach taken by Customs
under the HTSUS predecessor tariff code, the Tariff Schedules of
the United States (TSUS). See Internal Advice 75/82 (HQ 070176,
dated January 18, 1983).
The characterization of the cast iron as "ductile" led
Customs to conclude that it was malleable for tariff purposes.
This was confirmed by the referenced New York laboratory report.
It is well settled that methods of weighing, measuring and
testing merchandise used by Customs officers are presumed to be
correct, and may not be disregarded, except in cases where such
methods and results are shown to be erroneous. Consolidated Cork
Corp. v. United States, 54 Cust. Ct. 83, C.D. 2512 (1965), and
Customs Directive 099 3820-002, dated May 4, 1992.
HOLDING:
Under the authority of GRI 1, iron grates of ductile iron
are provided for in heading 7325. They are classifiable in
subheading 7325.99.10, HTSUS.
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 - 4 -
Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS and to the public via the Diskette Subscription Service, the
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division