CLA-2-73:OT:RR:NC:N5:113
Mr. Vimal Zalavadia
Umiya Exports
18 Forest Drive Piscataway, NJ 08854
RE: The tariff classification of grate drains and bell traps from India
Dear Mr. Zalavadia:
In your letter dated July 15, 2024, you requested a tariff classification ruling. Product descriptions and photographs of the grate drains and bell traps were submitted for our review.
The first item for which you are requesting a ruling is identified as a cast iron grate drain. The grate drain measures 8 inches in length by 8 inches in width and weighs 2.7 pounds. You indicated that the drains are designed to be installed in drainage systems to facilitate water flow while preventing debris from entering the drainage pipes. They are typically used in commercial and residential construction projects. The grate drains are manufactured through a casting process which involves pouring molten iron into molds to achieve the desired shape and specifications. The final products are then finished and coated to prevent rust and corrosion.
You proposed classification for the grate drains under 7325.99.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other cast articles of iron or steel: Other: Other: Of cast iron.” We disagree. We note that in Headquarters (HQ) Ruling 963283, dated May 11, 2000, Customs and Border Protection (CBP) 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.” In HQ W968382, dated July 21, 2008, CBP stated that “Painting, like coating with lacquer or zinc, accomplishes the purpose of inhibiting rust from developing on the subject cast-iron products. Also, like zinc or lacquer coating, painting is a process entirely independent from casting. As such, even if the merchandise is painted as opposed to coated with lacquer, it has still been advanced beyond the condition allowed for classification in heading 7325, HTSUS. The merchandise, in its condition as imported, is classifiable as ‘Other articles of iron or steel’ in heading 7326, HTSUS.”
Since the subject cast iron grate drain has been coated to prevent rust, after the casting process has been completed, the grate drain has been advanced beyond the condition allowed for classification in heading 7325, HTSUS. Therefore, in the opinion of our office, the subject cast iron grate drain is properly classified under heading 7326, HTSUS, which provide for “Other articles of iron or steel.”
The applicable subheading for the cast iron grate drains will be 7326.90.8688, 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.
The second item for which you are requesting a ruling is identified as a PVC (polyvinyl chloride) bell trap. The product is designed to be installed in drainage systems to trap debris and prevent it from entering drainage pipes while allowing water to flow through. The bell traps are typically used in commercial and residential construction projects.
You proposed classification for the PVC bell traps in 3925.90.0000, HTSUS, which provides for “Builders’ ware of plastics, not elsewhere specified or included: Other.” We disagree. The bell trap is designed to be attached directly to drainage systems. 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. 54 Fed. Reg. 35127, 35128 dated August 23, 1989. In part, Explanatory Note 39.22 states that “This heading covers fittings designed to be permanently fixed in place, in houses, etc., normally by connection to the water or sewage systems.” Further, the PVC bell trap is akin to the shower drains described in HQ Ruling H251048, dated May 30, 2019, which classified the drains as sanitary ware based on their direct connection to the building’s water system. Since the subject bell trap is designed to be attached directly to drainage systems, in the opinion of this office, the PVC bell trap is properly classified in 3922, HTSUS, which covers “Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics.”
The applicable subheading for the PVC bell trap will be 3922.90.0000, HTSUS, which provides for “Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: Other.” The rate of duty will be 6.3 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division