The tariff classification of grey iron castings from China

N033735 August 20, 2008 CLA-2-73:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 7321.89.0050 Mr. Joe Anderson Knox Stove Works, Inc. P.O. Box 751 Knoxville, TN 37901-0751 RE: The tariff classification of grey iron castings from China Dear Mr. Anderson: In your letter received July 21, 2008 you requested a tariff classification ruling. Illustrations and descriptive literature were submitted. The articles you plan to import are grey iron castings that are cast into the shapes of pot belly stoves. In your letter, you state the castings will be ground, drilled, polished, electroplated and assembled in the United States with U.S. components added before they become pot belly stoves. In addition, you indicate the castings account for approximately ninety percent of the stove. 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, classifications shall be determined according to the terms of the headings and any relative section or chapter notes. HTSUS heading 7321 provides for stoves, ranges, grates, cookers, barbeques, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, of iron or steel. GRI 2(a) extends the scope of the HTSUS headings to include unfinished articles, provided the unfinished articles have the essential character of complete or finished articles. Although the castings will undergo further processing (ground, drilled, polished and electroplated) and assembled in the United States, upon importation they are recognizable as the finished articles they will become. Furthermore, based on the information made available, the castings have no practical use other than for completion of a pot belly stove. Accordingly, we find that the subject castings are unfinished articles that have the essential character of a pot belly stove and are specifically provided for in heading 7321, HTSUS. The applicable subheading for the grey castings will be 7321.89.0050, HTSUS, which provides for other appliances, including appliances for solid fuel, of iron or steel. The rate of duty is free. 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 Kenneth T. Brock at (646)733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division