CLA-2-73:OT:RR:NC:N1:113
Mr. Gerry Musciano
Kobelco Construction Machinery America, LLC
501 Richardson Road
Calhoun, GA 30701
RE: The tariff classification of unplated and plated clamps from Japan
Dear Mr. Musciano:
In your letter dated June 11, 2009, you requested a tariff classification ruling on items identified as unplated and plated clamps. A sample of the unplated clamp, a drawing showing where the clamp is used in the assembly, and literature for various models of the Kobelco Acera Short Radius Excavators were submitted with your letter for our review. Your sample will be returned as you requested. You indicated that you do not have any plated clamps in your inventory at the present time.
The subject merchandise consists of unplated clamps (part number ZC27X28012) and plated clamps (part number ZC27M28012). In a telephone call on June 24, 2009, you stated that the clamps are composed of nonmalleable cast iron. After casting, the clamps are shot blasted and the surfaces are either treated with an anti-corrosive material or plated with zinc (zinc galvanized). The clamps are used to secure hydraulic lines from the upper swing motor to the cylinders. A screw is passed through the hole (done at casting) in the clamp to attach the hydraulic lines. The clamps are affixed to the hydraulic lines, but can be removed during repairs. You indicated that the clamps can be used on short radius excavators, wheel loaders and other products.
You asked whether the applicable heading for the unplated and plated clamps is 7325, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other cast articles of iron or steel, or 7326, HTSUS, which provides for other articles of iron or steel. Headquarters Ruling (HQ) Letter 963283, dated May 11, 2000, stated that “Customs longstanding position on the issue of advancements to castings is that the casting process is considered complete when, after the casting solidifies and cools, surface imperfections are removed by blast cleaning, chipping, burning or combinations of these processes. Certain independent and additional processes not merely incidental to the general foundry work are considered to advance an article past casting. Hot dipped galvanizing a cast article to inhibit rust has been held to be not incidental to general foundry work and to sufficiently advance an article beyond casting.”
Accordingly, it is the position of this office that the unplated clamps have not been advanced beyond the condition of a basic cast iron article and are classified under heading 7325, HTSUS. Based on the HQ determination that zinc coating (galvanizing) a cast iron article, after the casting process is completed, advances the article so that it can no longer be considered a cast article of heading 7325, HTSUS, the proper classification for the plated clamps is under heading 7326, HTSUS.
The applicable subheading for the unplated clamps will be 7325.10.0080, HTSUS, which provides for other cast articles of iron or steel, of nonmalleable cast iron, other. The rate of duty will be free.
The applicable subheading for the plated clamps will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division