#  HQ 963283

MAY 11, 2000

**CLA-2 RR:CR:GC** 963283 JAS

**CATEGORY:** Classification

**TARIFF NO.:** 7326.90.85

Port Director of Customs

Second & Chestnut Sts.

Philadelphia, PA 19106

**RE**: Protest 1101-99-100220; Platens

Dear Port Director:

This is our decision on Protest 1101-99-100220, filed against your
classification under the Harmonized Tariff Schedule of the United States
(HTSUS), of platens. The entries under protest were liquidated on May
28, 1999, and this protest timely filed on August 25, 1999.

**FACTS**:

The articles at issue are called platens. They are flat cast plates of
grey nonmalleable iron, ranging in size from 3ft. x 3ft. to 5ft. x 8ft.
apiece. After casting, the top surface and side ledges are machined to a
100-125 micro-inch finish and within .005 inch degree of flatness. The
surfaces are then painted with blue lacquer to retard rust. Each platen
has 1 ¾ in. square holes spaced 3 ½ in. center to center. The holes are
used for clamping, dogging or spacing. Platens are used in factories,
machine shops and similar industrial settings to secure work pieces
during processing.

The platens were entered under a provision of heading 7325, HTSUS, as
cast articles of iron or steel. Your office cites an administrative
ruling in support of the contention that the painting and machining
advances the platens beyond the status of cast articles to other
articles of iron or steel, provided for in heading 7326, HTSUS. On
protest, a Customs broker for the importer supports the entered
classification on the basis that painting does not substantially
transform the platens and that painting and machining do not change the
use of the platens. They remain articles cast from iron.

\- 2 -

The HTSUS provisions under consideration are as follows:

**7325** Other cast articles of iron or steel:

**7325.10.00** Of nonmalleable cast iron

> **\* \* \* \***

**7326** Other articles of iron or steel:

90. Other:

**7326.90.85** Other

**ISSUE**:

Whether painting the platens and machining their surface advances them
beyond the status of cast articles.

**LAW AND ANALYSIS**:

Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule
of the United States (HTSUS), goods are to be classified 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.

Initially, the Harmonized Commodity Description and Coding System
Explanatory Notes on p. 1127 exclude from heading 73.26 cast articles of
iron or steel of heading 73.25. 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 beyond 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. [See]{.underline} [HQ]{.underline} 959315, dated October 1,
1996, [aff'd.]{.underline} by [HQ]{.underline} 960440, dated June 26,
1997. It is logical to conclude that lacquer coating for substantially
the same purpose also advances the platens beyond casting. In addition,
there is no evidence that machining the platens' top surface and side
ledges to a 100-125 micro-inch finish and within .005 inch degree of
flatness are merely incidental to the casting process. The platens,
processed as indicated, have been advanced beyond castings and are
articles of iron or steel.

\- 3 -

**HOLDING**:

Under the authority of GRI 1, the platens are provided for in heading
7326. They are classifiable in subheading 7326.90.85, 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 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.gov, by means of the Freedom of Information Act, and other
methods of public distribution.

> Sincerely,
>
> John Durant, Director
>
> Commercial Rulings Division