HQ 962368

August 26, 1999

CLA-2 RR:CR:GC 962368 AML

**CATEGORY:** Classification

**TARIFF NOS.:** 7307.19.30; 7325.99.10; 8547.90.00

Port Director

U.S. Customs Service

150 North Royal Street

Mobile, Alabama 36602

**RE:** Protest 1901-98-100023; cast iron connectors and conduit
fittings.

Dear Port Director:

The following is our decision regarding protest 1901-98-100023,
concerning your classification of cast iron connectors and conduit
fittings pursuant to the Harmonized Tariff Schedule of the United States
(HTSUS). Photocopies were provided for our examination. Consideration
was given to arguments and samples provided by counsel at a meeting held
at Customs Headquarters on July 22, 1999, as well as supplemental
arguments and additional samples which were received on August 20, 1999.

**FACTS**:

The articles are unfinished ductile cast iron connectors, connector
bodies, one hole straps, spacer conduits and grounding bushings. The
following thirteen articles, referred to by the protestant as
connectors, were reclassified by you (from subheading 7325.99.10, HTSUS,
as other articles of cast iron or steel, to subheading 7307.19.30,
HTSUS, as tube or pipe fittings (for example, couplings, elbows,
sleeves), of iron or steel, other cast fittings, ductile)) and are
subject to this protest:

1\. T&B Part \# 74R3201 - Body Connector

2\. T&B Part \# 73R8201 - 90 Degree Connector

3\. T&B Part \# 77R6001 - 90 Degree Connector

4\. T&B Part \# 74R5301 - 90 Degree Connector

5\. T&B Part \# 751R901 - 45 Degree Connector

6\. T&B Part \# 73R6203 - 90 Degree Connector Body

7\. T&B Part \# R739901 - Straight Connector

8\. T&B Part \# 79R6501 - Body

9\. T&B Part \# 792R801 - 45 Degree Connector

10\. T&B Part \# 79R6502 - 45 Degree Connector

11\. T&B Part \# 7144R01 - 90 Degree Connector

12\. T&B Part \# R773301 - 90 Degree Connector

13\. T&B Part \# 7171R01 - Body

The connectors are manufactured with various degrees of angle and are
used to join metal conduit - tubing used to house and protect electrical
wiring. The protestant claims that the articles, as entered, do not
possess the essential character of cast ductile tube or pipe fittings as
provided for in subheading 7307.19.30, HTSUS. Rather, the protestant
suggests, the articles are classifiable in subheading 7325.99.10, HTSUS,
which provides for other cast articles of iron or steel, other, of cast
iron.

Upon importation, the fittings consist of cast metal couplings without
threads, sealing rings, insulating nuts, lock nuts or cones - parts
which will be added following entry at the domestic factory. The
protestant alleges that because the articles will be improved by
threading and the incorporation of the additional parts needed to form a
completed article, the articles do not possess the essential character
of fittings classifiable in subheading 7307, HTSUS.

The second category of parts under protest are referred to by the
protestant as conduit straps, conduit spacers and grounding bushings.
They are described as follows:

1\. T&B Part \# R789701 - One Hole Strap

2\. T&B Part \# R759901 - Spacer Conduit

3\. T&B Part \# R789801 - Strap

4\. T&B Part \# R789901 - One Hole Strap

5\. T&B Part \# 729R301 - Grounding Bushing

The conduit straps (one hole strap, strap) are designed and used to
secure the conduit and connectors to a supporting surface. The conduit
spacers are designed and used to separate the conduit from the
supporting surface. Although used to connect conduit, the grounding
bushing is designed and used to ground the conduit, that is, to allow an
electric charge to pass through the conduit to the ground surface rather
than across the ground surface itself.

The articles were entered on May 2, 1997 and August 12, 1997, and the
entries were liquidated on June 12, 1998, with classification in
subheading 7307.19.30, HTSUS, as cast ductile tube or pipe fittings.
This protest was filed on September 9, 1998.

**ISSUE:**

Whether the unfinished ductile cast iron connectors, connector bodies,
one hole straps, spacer conduits and bushings are classifiable under
subheading 7307.19.30, HTSUS, as cast ductile tube or pipe fittings; or
subheading 7325.99.10, HTSUS, as other cast articles of iron or steel,
other, of cast iron?

**LAW AND ANALYSIS:**

Initially we note that the protest was timely filed (*i.e.*, within 90
days after but not before the notice of liquidation; see 19 U.S.C. 1514
(c)(3)(A)) and the matter is protestable (see 1514 U.S.C. 1514 (a)(2)
and (5)).

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.

The HTSUS subheadings under consideration are as follows:

7307 Tube or pipe fittings (for example, couplings,

elbows, sleeves), of iron or steel:

Cast fittings:

7307.19 Other:

7307.19.30 Ductile fittings

\* \* \* \* \* \* \* \* \* \* \* \* \*

7325 Other cast articles of iron or steel:

Other:

7325.99 Other:

7325.99.10 Of cast iron.

\* \* \* \* \* \* \* \* \* \* \* \* \*

8547 Insulating fittings for electrical machines,

appliances or equipment, being fittings wholly of

insulating material apart from any minor components

of metal (for example, threaded sockets)

incorporated during molding solely for the purposes

of assembly, other than insulators of heading 8546;

electrical conduit tubing and joints therefor, of

base metal lined with insulating material:

8547.90.00 Other.

The Harmonized Commodity Description and Coding System Explanatory Notes
(ENs) constitute the official interpretation of the Harmonized System.
While not legally binding on the contracting parties, and therefore not
dispositive, the ENs provide a commentary on the scope of each heading
of the Harmonized System and are thus useful in ascertaining the
classification of merchandise. Customs believes the ENs should always be
consulted. See T.D. 89‑80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

EN 73.07 provides, in pertinent part, as follows:

> 73.07 ‑ TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS,
> SLEEVES), OF IRON OR STEEL.
>
> \* \* \*
>
> This heading covers fittings of iron or steel, mainly used for
> connecting the bores of two tubes together, or for connecting a tube
> to some other apparatus, or for closing the tube aperture. This
> heading **does not** however **cover** articles used for installing
> pipes and tubes but which do not form an integral part of the bore
> (e.g., hangers, stays and similar supports which merely fix or support
> the tubes and pipes on walls, clamping or tightening bands or collars
> (hose clips) used for clamping flexible tubing or hose to rigid
> piping, taps, connecting pieces, etc.) (heading **73.25** or
> **73.26**)\[emphasis in original\].
>
> The connection is obtained:
>
> ‑ by screwing, when using cast iron or steel threaded fittings;
>
> ‑ or by welding, when using butt‑welding or socket‑welding steel
> fittings. In the case of butt‑welding, the ends of the fittings and of
> the tubes are square cut or chamfered;
>
> ‑ or by contact, when using removable steel fittings.
>
> This heading therefore includes flat flanges and flanges with forged
> collars, elbows and bends and return bends, reducers, tees, crosses,
> caps and plugs, lap joint stub‑ends, fittings for tubular railings and
> structural elements, off sets, multi‑branch pieces, couplings or
> sleeves, clean out traps, nipples, unions, clamps and collars.

It is well established that an imported article is to be classified
according to its condition as imported . . . . *XTC Products, Inc. v.
United States*, 771 F.Supp. 401, 405 (1991). See also, *United States v.
Citroen*, 223 U.S. 407 (1911).

In Headquarters Ruling Letter (HQ) 959315, dated October 1, 1996,
Customs made the following comments concerning cast articles:

> 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 shake out
> machine. The casting process is considered complete when surface
> imperfections are removed by blast cleaning, chipping, burning or
> combinations of these processes.

We find that the connectors constitute cast articles of iron or steel.

GRI 2(a) provides:

> 2.(a) Any reference in a heading to an article shall be taken to
> include a reference to that article incomplete or unfinished, provided
> that, as entered, the incomplete or unfinished article has the
> essential character of the complete or finished article. It shall also
> include a reference to that article complete or finished (or falling
> to be classified as complete or finished by virtue of this rule),
> entered unassembled or disassembled.

The ENs to GRI 2(a) provide, in pertinent part:

> \(II\) The provisions of this Rule also apply to blanks unless these
> are specified in a particular heading. The term blank means an
> article, not ready for direct use, having the approximate shape or
> outline of the finished article or part, and which can only be used,
> other than in exceptional cases, for completion into the finished
> article or part (*e.g.*, bottle preforms of plastics being
> intermediate products having tubular shape, with one closed end and
> one open end threaded to secure a screw type closure, the portion
> below the threaded end being intended to be expanded to a desired size
> and shape).
>
> Semi‑manufactures not yet having the essential shape of the finished
> articles (such as is generally the case with bars, discs, tubes, etc.)
> are not regarded as blanks.

The castings, upon entry, constitute the essence of conduit fittings. It
is the housing and protection of wires which is the intended purpose of
conduit, and the intended use and function of the fittings is to connect
and redirect lengths of conduit. The articles are readily recognizable
as fittings and connectors for electrical conduit (*i.e.*, they have the
essential shape of the finished articles), and are sufficiently
complete, in their most basic form, to have the essential character of
conduit fittings. The articles, although not ready for direct use,
\[do\] hav\[e\] the approximate shape or outline of the finished article
or part, and . . . can only be used, other than in exceptional cases,
for completion into the finished article or part. The addition following
importation of nuts and bushings does not affect this determination -
the nuts and bushings facilitate connection of the fittings but do not
function to house or protect the wires contained inside of the articles.
The unfinished fittings are provided for in subheading 7307.19.30,
HTSUS.

The protestant suggests that the substantial completion test established
by the Court in *Daisy‑Heddon v. United States*, 66 CCPA 97, C.A.D.
1228, 600 F.2d 799 (1979), substantiates its position that the article
cannot be classified as an other ductile fitting of cast iron or steel,
because of the additional manufacture and components which are added
following importation. *Daisy- Heddon* involved application of the
provision in the Tariff Schedules of the United States (TSUS)
corresponding to GRI 2(a). The Court used a substantially complete test
in interpreting the provision. Cases such as *Daisy‑Heddon* are not
instructive in the classification of articles under the HTSUS, because,
as a result of GRI 2(a), a dissimilar interpretation is required by the
text of the HTSUS. GRI 2(a) calls for an essential character test and
not a substantially complete test. The criteria of *Daisy‑Heddon* is not
used in classifying goods under the HTSUS. *See* Headquarters Ruling
Letter (HQ) 081623, dated May 18, 1989; HQ 951183, dated June 16, 1992;
*see also* *Sharp Microelectronics Technologies, Inc. v. United States*,
20 CIT 793, 932 F. Supp. 1499 (1996), *affd* 122 F.3d 1466 (Fed Cir.
1997).

The exception to this determination are the parts contained in the
second category of items that are subject to this protest: part \#
R789701, a one hole strap; part \# R759901, the spacer conduit; part \#
R789801, the strap; part \# R789901, a one hole strap; and part \#
R729801, the grounding bushing. Except for the grounding bushing,
addressed below, these articles do not house or protect electrical
wires, they facilitate the installation and anchoring to a surface of
the conduit. (*See* EN 7307 which provides in pertinent part: \[t\]his
heading **does not** however **cover** articles used for installing
pipes and tubes but which do not form an integral part of the bore
(e.g., hangers, stays and similar supports which merely fix or support
the tubes and pipes on walls, clamping or tightening bands or collars
(hose clips) used for clamping flexible tubing or hose to rigid piping,
taps, connecting pieces, etc.) (heading **73.25** or
**73.26**)\[emphasis in original\]). As such, they are classifiable as
other cast articles of iron or steel in subheading 7325.99.10, HTSUS.

The grounding bushing is precluded from classification in heading 7307,
HTSUS, by the EN for that heading, which provides, in pertinent part:
\[t\]his heading excludes . . . (f) insulated joints for electrical
conduit tubing (heading 85.47). The grounding bushing is classifiable as
an electrical conduit joint for such tubing, of base metal lined with
insulating material, in subheading 8547.90.00, HTSUS.

**HOLDING**:

The unfinished ductile cast iron connectors, connector bodies,, spacer
conduits and bushings are classified under subheading 7307.19.30, HTSUS,
as other tube or pipe fittings (for example, couplings, elbows,
sleeves), of iron or steel, ductile fittings.

The second category of articles: part \# R789901, a one hole strap; part
\# R759901, the spacer conduit; part \# R789801, the strap; part \#
R789901, a one hole strap are classifiable as other cast article of iron
or steel in subheading 7325.99.10, HTSUS, as other cast articles of iron
or steel, other, of cast iron; and part \# R729801, the grounding
bushing, is classified in subheading 8547.90.00, HTSUS, as an electrical
conduit joint for such tubing, of base metal lined with insulating
material.

The protest should be **GRANTED** in part and **DENIED** in part. In
accordance with Section 3A(11)(b) of Customs Directive 099 3550-065,
dated August 4, 1993, Subject: Revised Protest Directive, you are to
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 make the
decision available to Customs personnel, and to the public on the
Customs Home Page on the World Wide Web at *www.customs.ustreas.gov*, by
means of the Freedom of Information Act, and other methods of public
distribution.

Sincerely,

John Durant, Director

Commercial Rulings Division