HQ 959315

OCTOBER 1, 1996

CLA-2 RR:TC:MM 959315 JAS

CATEGORY: Classification

TARIFF NO.: 7326.90.85

Port Director of Customs

1 East Bay Street

Savannah, GA 31401

RE: PRD 1703-96-100068; Socket Cap Castings, Zinc Coated, Articles of
Nonmalleable Cast Iron, Subheading 7325.10.00; Other Cast Iron Articles,
Subheading 7325.99.50;

Composite Article, Section XV, Note 7, Other Articles of Iron or Steel;
T.D. 32506

Dear Port Director:

This is our decision on Protest 1703-96-100068, filed

against your classification of certain zinc coated castings, from

Brazil, for socket caps. The entries were liquidated on March 8,

22, and 29, 1996, and this protest timely filed on May 1, 1996.

FACTS:

These articles are castings for socket caps that have been

zinc coated (hot dipped galvanized). They are invoiced as \"cast

iron insulator parts, non-malleable.\" Other commercial shipping

documents bear the following description \"DW/REF. 596 1M Socket

Susp Cap (Ductile Iron With Hot-Dip Galvanizing - Not Malleable

Iron).\"

The merchandise was 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). In a letter to the local import specialist, dated April

26, 1996, the importer/protestant confirms that the constituent

material in these castings is ductile iron grade 65-45-12, not

malleable iron. In addition, test reports from the Brazilian

foundries and Customs laboratory are cited to establish that the

castings are of ductile iron. On the belief that the dictionary

definitions of the terms \"ductile\" and \"malleable\" confirm they

are synonymous, your office concluded that castings which are

admittedly ductile cannot be considered nonmalleable.

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Accordingly, you liquidated the entries under the provision for

other cast iron articles, in subheading 7325.99.10, HTSUS.

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\...1995 and

1996 rates of duty, as appropriate

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7326 Other articles of iron or steel:

7326.90 Other:

7326.90.85 Other\...1995 and 1996 rates

of duty, as appropriate

ISSUE:

Whether iron castings that have been galvanized or plated

with zinc are articles of heading 7325.

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.

Heading 7325 covers all cast articles not elsewhere

specified or included in the Nomenclature. 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 shakeout

machine. The casting process is considered complete when surface

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imperfections are removed by blast cleaning, chipping, burning or

combinations of these processes. In our opinion, applying a

coating of zinc after the casting process is complete

sufficiently advances these articles to the point where they can

no longer be considered cast articles of heading 7325. This is

consistent with Customs position under previous tariff

nomenclatures, where galvanized or zinc coated cast iron nails

were held to be classifiable as manufactures of metal rather than

as castings of malleable iron. The rationale was that

galvanizing was not a mere process incidental to the general

foundry work; rather, it was an independent and additional

process which advances the articles beyond the condition of

castings. See T.D. 32506, 22 Treas. Dec. 806, dated May 6, 1912.

Section XV, Note 7, HTSUS, states, in relevant part, that

articles of base metal containing two or more base metals are to

be treated as articles of the base metal predominating by weight

over each of the other metals, and that iron and steel, or

different kinds of iron or steel, are regarded as one and the

same metal. Though not substantiated in the record, it is

reasonable to presume that the iron or steel predominates by

weight over the zinc. Therefore, these castings are regarded for

tariff purposes as articles of iron or steel.

HOLDING:

Under the authority of GRI 1, the galvanized iron castings

are provided for in heading 7326. They are classifiable in

subheading 7326.90.85, HTSUS. Since the rate of duty under this

provision is more than the liquidated rate, 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 Regulations and Rulings will take steps to

make the decision available to Customs personnel via the Customs

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Rulings Module in ACS and to the public via the Diskette

Subscription Service, the Freedom of Information Act and other

public access channels.

Sincerely,

Marvin M. Amernick

John Durant, Director

Tariff Classification

Appeals Division