H320950

 HQ H320950 January 23, 2023 OT:RR:CTF:CPMMA H320950 RRB CATEGORY: Classification TARIFF NO.: 7307.19.90 Mr. James D. Gillison Ford Meter Box Co, Inc. 815 Miles Parkway Pell City, Alabama 35125 RE: Revocation of NY B87364; Modification of NY 898504, NY N118077, HQ 967490, NY J82246, and NY B85728; Tariff classification of various pipe fittings Dear Mr. Gillison: This is to inform you that U.S. Customs and Border Protection (“CBP”) has reconsidered New York Ruling Letter (“NY”) B87364, dated July 15, 1997, regarding the classification of pipe fittings described as cast iron retainer glands. We have also reconsidered NY 898504, dated June 9, 1994; NY N118077, dated August 18, 2010; NY B85728, dated June 12, 1997; NY J82246, dated April 9, 2003; and Headquarters Ruling Letter (“HQ”), dated November 14, 2005, regarding substantially similar merchandise. The pipe fittings in NY B87364, NY 898504, NY N118077, and NY B85728 were classified under subheading 7325.99.10, Harmonized Tariff Schedule of the United States (“HTSUS”), as “[o]ther cast articles of iron or steel: [o]ther: [o]ther: [o]f cast iron.” Additionally, the pipe fittings in HQ 967490 and NY J82246 were classified under subheading 7326.90.85, HTSUS, as “[o]ther articles of iron or steel: [o]ther: [o]ther: [o]ther.” For the reasons set forth below, we hereby revoke NY B87364, and modify NY 898504, NY N118077, HQ 967490, NY J82246, and NY B85728 with respect to the classification of certain pipe fittings of iron or steel. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke NY B87364 and to modify NY 898504, NY N118077, HQ 967490, NY J82246, and NY B85728 was published on September 14, 2022, in Volume 56, Number 36 of the Customs Bulletin. No comments were received in response to the notice. FACTS: In NY B87364, we described the product as follows: The products to be imported are cast ductile iron retainer glands for ductile iron mechanical joints. The retainer glands are made to ASTM Specification A536, Grade 65-45-12. ASTM Spec A536 is the Standard Specification for Ductile Iron Castings. Sizes range from 3 inches to 24 inches. All sizes meet ANSI/AWWA C111/A21.11. ISSUE: Whether the subject pipe fittings are classified in heading 7307, HTSUS, as “tube or pipe fittings”; or in heading 7325, HTSUS, as “other cast articles of iron or steel”; or in heading 7326, HTSUS, as “other articles of iron or steel.” LAW AND ANALYSIS: The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides, in part, that “for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes…” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order. The HTSUS headings under consideration are as follows: 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel: 7325 Other cast articles of iron or steel: 7326 Other articles of iron or steel: * * * * The Harmonized Commodity Description and Coding System Explanatory Notes (“EN”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is CBP’s practice to consult, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89–80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). As a preliminary matter, the pipe fittings can only be classified in heading 7325 or heading 7326, HTSUS, if they are not more specifically classifiable in heading 7307, HTSUS. See EN 73.25 (“This heading covers all cast articles of iron or steel, not elsewhere specified or included.”); see also EN 73.26 (“This heading covers all iron or steel articles…other than articles included in the preceding headings of this Chapter.”). We therefore begin our analysis with heading 7307, HTSUS. Heading 7307 applies to pipe fittings of iron or steel, including, inter alia, couplings. Neither “pipe fitting” nor “coupling” are defined in the HTSUS. As such, they are to be construed in accordance with their common meanings, which may be ascertained by reference to “standard lexicographic and scientific authorities,” to the pertinent ENs, and to industry standards. GRK Can., Ltd. v. United States, 761 F.3d 1354, 1357 (Fed. Cir. 2014); see also Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1361 (Fed. Cir. 2001) (“Standards promulgated by industry groups such as ANSI, ASME, and others are often used to define tariff terms.”). To this end, EN 73.07 states, in pertinent part, as follows with respect to “pipe fittings” of heading 7307, HTSUS: 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). The connection is obtained: by screwing, when using cast iron or steel threaded fittings; or by welding, when using buttwelding or socketwelding steel fittings. In the case of buttwelding, 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 stubends, fittings for tubular railings and structural elements, off sets, multibranch pieces, couplings or sleeves, clean out traps, nipples, unions, clamps and collars. We have previously determined, upon reference to both the above EN description and various technical authorities, that pipe fittings are defined in part as articles used to connect separate pipes to each other. See HQ H282297, dated July 6, 2017 (discussing commonalities among EN 73.07 and technical definitions cited in court cases). Both the plain language of the heading and EN 73.07 make clear that articles of this type include “couplings.” The term “coupling,” like “pipe fitting,” is not defined in the HTSUS. According to AWWA C219-11, a technical source promulgated by the American Water Works Association, couplings include “transition couplings” made up of “center sleeves” or “center rings,” “end rings,” and “gaskets.” See Amer. Water Works Ass’n, AWWA Standard: Bolted, Sleeve-Type Couplings for Plain-End Pipe 4-6 (2011) [hereinafter AWWA C219-11]. Insofar as they are used to “join plain-end pipe,” we consider transition couplings to be “pipe fittings” of heading 7307, HTSUS. See id. at ix, 1. At issue in NY B87364 and NY B85728 are cast ductile iron retainer glands for ductile iron mechanical joints. NY N118077 covers cast ductile iron glands used to complete the joint between a pipe and fitting, similar to the cast ductile iron retainer glands in NY B87364 and NY B85728. At issue in NY J82246 are stainless steel glands, collars, and plugs used in conjunction with tubing, valves, and other fittings. Similarly, the merchandise in HQ 867490 consists of unthreaded narrow, stainless steel rings known as “back ferrules” that assist with the connection of the fitting by providing a tight seal. The various fittings described in the above-mentioned rulings are each combined with another component or components to form a complete coupling

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides, in part, that “for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes…” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order. The HTSUS headings under consideration are as follows:7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel:7325 Other cast articles of iron or steel: 7326 Other articles of iron or steel:* * * *The Harmonized Commodity Description and Coding System Explanatory Notes (“EN”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is CBP’s practice to consult, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89–80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).As a preliminary matter, the pipe fittings can only be classified in heading 7325 or heading 7326, HTSUS, if they are not more specifically classifiable in heading 7307, HTSUS. See EN 73.25 (“This heading covers all cast articles of iron or steel, not elsewhere specified or included.”); see also EN 73.26 (“This heading covers all iron or steel articles…other than articles included in the preceding headings of this Chapter.”). We therefore begin our analysis with heading 7307, HTSUS.Heading 7307 applies to pipe fittings of iron or steel, including, inter alia, couplings. Neither “pipe fitting” nor “coupling” are defined in the HTSUS. As such, they are to be construed in accordance with their common meanings, which may be ascertained by reference to “standard lexicograp