Application for Further Review of Protest No. 200617101281; B&K, LLC

H295445 March 27, 2026 OT:RR:CTF:CPMMA H295445 NAH/KF CATEGORY: Classification TARIFF NO: 7307.19.9080; 7308.90.9095 Center Director U.S. Customs and Border Protection Base Metals Center of Excellence and Expertise 2350 N. Sam Houston Pkwy E. #900 Houston, TX 77032-3100 Attn: Import Specialist Mariann Seymour Re: Application for Further Review of Protest No. 200617101281; B&K, LLC Dear Center Director: This is in response to the Application for Further Review (“AFR”) of Protest No. 2006-17-101281. B&K, LLC (“B&K”) protested the Port’s decision to liquidate entry no. xxx-xxxxx06-8 as subject to antidumping duties, while the classification of the entered merchandise was being reviewed by U.S. Customs and Border Protection (“CBP”). We have considered the arguments raised by your office and the protestant. Our decision is as follows. FACTS: Entry no. xxx-xxxxx06-8 was filed on September 16, 2016, at the Port of Memphis. The entry consisted of iron pipe fittings, which B&K classified under subheading 7308.40.00, Harmonized Tariff Schedule of the United States (HTSUS). The fittings were manufactured by Jinan Meide Casting Co. in the People’s Republic of China (China). The packing list included with the entry summary (CBP Form 7501) describes the merchandise within the entry as “malleable iron pipe fittings and malleable iron pipe clamp and steel pipe nipples and bronze fittings and cast iron bar grates [sic].” CBP issued a Notice of Action (“NOA”) to B&K on July 21, 2017, concerning the proper classification of the fittings. In the NOA, CBP proposed to classify the fittings under subheading 2 7307.11.0030, HTSUSA (“Annotated”). CBP determined that pursuant to this classification, the fittings were subject to an antidumping duty order (“Non-Malleable Order”). See Notice of Antidumping Duty Order: Non-Malleable Cast Iron Pipe Fittings from China, 68 Fed. Reg. 16765 (Apr. 7, 2003) (Case No. A-570-875-001). CBP explained that liquidation of the entry was suspended pending further instructions from the U.S. Department of Commerce (“Commerce”). B&K challenged CBP’s re-classification of the fittings on August 10, 2017, on grounds that heading 7308, HTSUS, was proper instead of heading 7307, HTSUS. B&K acknowledged the fittings were not properly classified upon entry but asserted the appropriate classification for the fittings was subheading 7308.90.9590, HTSUSA. B&K asked for the entry to be re-liquidated accordingly, and without antidumping duties. B&K argued that because the pipes were composed of malleable iron, the order was inapplicable. A CBP officer responded to B&K by email on August 11, 2017, and requested samples to determine the proper classification of the fittings. The officer also cancelled the NOA “as it pertain[ed] to the wrong antidumping case,” stating CBP would “not seek further action” while the classification issue was being decided. The officer explained that an alternate antidumping duty order that may be applicable to the fittings was under review (“Malleable Order”). See Antidumping Duty Order: Certain Malleable Iron Pipe Fittings from China, 68 Fed. Reg. 69376 (Dec. 12, 2003) (Case No. A-570-881). B&K mailed samples of the fittings on August 24, 2017. Concurrently, B&K mailed a disclosure statement to the Office of Fines, Penalties, and Forfeitures. B&K referred to the entered merchandise as “malleable cast iron structural fittings,” and reiterated that it was misclassified upon entry. B&K asked CBP to reclassify the fittings under subheading 7308.90.9590, HTSUSA. B&K provided the following description of the fittings: The structural fittings are designed for joining tubes in structural applications like greenhouses, railway guard railing, various types of railings and fences and barriers, playground equipment, machinery guards and enclosures, rooftop fall prevention systems, agricultural enclosures, temporary buildings, canopies and car ports, mezzanine floors, and water treatment works. They are not threaded. They contain tapped holes in which screws or bolts are inserted, at the time of assembly, to fix the fittings to structural tubing. The structural fittings are not designed for use in the conveyance of fluids or gases, nor are they capable of such use. They are made of malleable iron, produced to the ASTM A197 specification. They are produced and exported by Jinan Meade Casting Co., Ltd. in China. CBP liquidated the entry on October 6, 2017. Duties were assessed pursuant to the fittings’ classification under subheading 7307.11.0030, HTSUSA, and subject to the Non-Malleable Order. See Message No. 7179316 (June 28, 2017). Unaware of the entry’s liquidation, on October 13, 2017, B&K provided CBP with additional information regarding the fittings to facilitate a classification decision. B&K argued that CBP erroneously proposed to classify the fittings under subheading 7307.11.0030, HTSUSA, because the Explanatory Notes to heading 7307 expressly exclude “articles used for installing pipes and tubes…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 3 tightening bands or collars (hose clips) used for clamping flexible tubing or hose to rigid piping taps, connecting pieces, etc.).” B&K maintained that most of the entered fittings did not form an integral part of a tube bore, but “merely join[ed]… tubes together…[or] fit[] around a tube and allow[ed] it to be fixed to a wall or another object.” B&K concluded that heading 7308, HTSUS, was therefore more appropriate for fittings, as it included “parts of structures…of iron or steel…shapes, sections, tubes and the like, prepared for use in structures.” Examples of the “typical application” for such fittings, pursuant to the product catalog provided by B&K, are handrails, fencing, playground equipment, guardrailing, racks, enclosures, temporary buildings, fall prevention systems, safety barriers, and platforms. The installation process for these applications is described as: “[n]o welding, so no hot permits required[, and, n]o threading or bolting, so no special tools required.” Upon learning of the entry’s liquidation, on October 19, 2017, B&K contacted CBP to contend that liquidation was improper while the fittings’ classification remained in dispute. CBP instructed B&K to file the present protest on October 24, 2017. B&K complied with CBP’s instruction on November 7, 2017. For purposes of facilitating a protest decision, on February 21, 2018, B&K provided CBP with a DVD and product list describing every model of fitting within entry no. xxx-xxxxx06-8. B&K also provided CBP with a sample of every model. The models at issue are: • Item number 670-106HC, o o which is a single socket tee with the top section’s length approximately the same size as the diameter of the lower section and screw holes in the center of the top section and bottom of the lower section; • Item number 670-406HC, o o which is a three socket tee with all three ends being approximately the same size and screw holes on each end; • Item numbers 671-604HC and 671-606HC, 4 o o which are 90-degree side outlet tees that allow a tube or pipe to pass through the center column and two outlets on the side with a screw hole on each outlet; • Item number 671-906HC, o o which is a two socket cross with a straight coupling bisected by an opening that allows a tube to pass through the center perpendicular to two outlets with screw holes on the outlet ends; • Item number 672-506HC, o o which is a 90-degree elbow with screw holes on the two ends; • Item number 672-804HC, o o which is a side outlet elbow with an opening on the bottom of the traditional 90-degree elbow shape and a screw hole at each opening; • Item number 673-804HC, o o which is a gate eye with a large ring and single screw hole attached to a smaller ring and openings running parallel; 5 • Item number 674-306HC, o o which is a rail support with ring and single screw hole attached to a bar which is attached to a flat plate; • Item number 674-804HC, o o which is an adjustable side outlet with roughly the same structure as the 90-degree side outlet tee, but the side outlets can move around the central column and produce different degrees between the side outlets; • Item numbers 674-904HC and 674-906HC, o o which are straight couplings with two screw holes on either end; • Item number 676-904HC, o o which is a swivel base with a tube opening connected to a movable hinge which connects to a flat plate; • Item numbers 677-304HC and 677-306HC, o o which are single swivel sockets with a tube opening connected to a movable hinge which connects to a ring; 6 • Item number 678-204HC, o o which is a ring that has a hook extending off of it; • Item numbers 679-804HC and 679-806HC, o o which are “flanges with two tabs” with a ring that has a screw hole on top and two flat plates extending off the sides perpendicular to the ring; and • Item numbers 679-904HC and 679-906HW, o o which are offset flanges with the same structure as the “flanges with two tabs” except only one plate extends off one side of the ring. Within the protest filings the Protestant provided examples of other models which were not part of the entry and are not addressed herein. In the course of analyzing the fittings, CBP submitted a sample for lab analysis. On March 8, 2018, CBP’s lab confirmed that the fitting was made of malleable iron. Your office subsequently forwarded this protest for further review. ISSUES: 1. What is the proper tariff classification for the entered fittings? 2. Whether the fittings are subject to an antidumping duty order. 3. Whether entry no. xxx-xxxxx06-8 was properly liquidated. 7 LAW AND ANALYSIS: As an initial matter, we find that pursuant to 19 U.S.C. § 1514(c)(3)(A), this protest was timely filed on November 7, 2017, within 180 days after the October 6, 2017, liquidation date for the subject entry. Pursuant to 19 C.F.R. § 174.24(b), this protest meets the criteria for further review because it involves questions of law or fact which have not previously been ruled upon. I. What is the proper tariff classification for the entered fittings? Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation(“AUSRIs”). The GRIs and the AUSRIs are part of the HTSUS and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule 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 heading and legal notes do not otherwise require, GRIs 2 through 6 may then be applied in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to GRIs 1 through 5. Additional U.S. Rule of Interpretation 1 provides, in pertinent part, as follows: 1- In the absence of special language or context which otherwise requires— . . . (c) a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory; The 2017 HTSUS provisions under consideration are as follows: 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel 7308 Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures of iron or steel The Explanatory Notes (“ENs”) to the Harmonized Commodity Description and Coding System (“Harmonized System”) represent the official interpretation of the Customs Cooperation Council on the scope of each heading. See H.R. Conf. Rep. No. 100-576, 100th Cong., 2d Sess. 549 (1988); 23 Customs Bulletin No. 36, 3 (T.D. 89-90, September 6, 1989), 59 FR 35127 (August 23, 1989). Although neither binding on the contracting parties to the Harmonized System Convention (which includes the United States) nor considered to be dispositive in the interpretation of the Harmonized System, the ENs should be consulted on the proper scope of the Harmonized System. Id. 8 EN 73.07 explains in pertinent part: 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 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. The heading excludes : (a) Clamps and other devices specially designed for assembling parts of structures (heading 73.08). EN 73.08 explains: This heading covers complete or incomplete metal structures, as well as parts of structures. For the purpose of this heading, these structures are characterised by the fact that once they are put in position, they generally remain in that position. They are usually made up from bars, rods, tubes, angles, shapes, sections, sheets, plates, wide flats including so-called universal plates, hoop, strip, forgings or castings, by riveting, bolting, welding, etc. Such structures sometimes incorporate products of other headings such as panels of woven wire or expanded metal of heading 73.14. Parts of structures include clamps and other devices specially designed for assembling metal structural elements of round cross-section (tubular or other). These devices usually have protuberances with tapped holes in which screws are inserted, at the time of assembly, to fix the clamps to the tubing. . . . Apart from the structures and parts of structures mentioned in the heading, the heading also includes products such as : Pit head frames and superstructures; adjustable or telescopic props, tubular props, extensible coffering beams, tubular scaffolding and similar equipment; sluice-gates, piers, jetties and marine moles; lighthouse superstructures; masts, gangways, rails, bulkheads, etc., for ships; balconies and verandahs; shutters, gates, sliding doors; assembled railings and fencing; level-crossing gates and similar barriers; frameworks for greenhouses and forcing frames; large-scale shelving for assembly and permanent installation in shops, workshops, storehouses, etc.; stalls and racks; certain protective barriers for motorways, made from sheet metal or from angles, shapes or sections. 9 The terms “tube fitting” and “pipe fittings,” as used in heading 7307, are not defined in the HTSUS. See Headquarters Ruling Letter (“HQ”) H282279, dated July 6, 2017. The term is therefore defined “in accordance with its common meaning, which may be ascertained by reference to ‘standard lexicographic and scientific authorities’ and to the pertinent ENs.” Id. (quoting GRK Can., Ltd. v. United States, 761 F.3d 1354, 1357 (Fed. Cir. 2014)). CBP has ruled that the scope of the term includes “tees, reducers, and ‘bends,’” designed to permit and control fluid flow through their apertures. Id. (Internal citations omitted). As explained in EN 73.07, the heading includes 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.” The connection may be obtained by screwing “when using cast iron or steel threaded fittings.” EN 73.07 specifies that the heading 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 (emphasis added).” As set forth above, EN 73.07 states that the heading does not include “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).” Similarly, the term “structure” is not defined in the HTSUS, such that it must defined in accordance with its common meaning. See HQ H257207, dated November 12, 2015. CBP has determined that “in order to be considered a structure, an item must be a complex system consisting of a number of different parts or sections.” Id. Additionally, EN 73.08 states “structures are characterised by the fact that once they are put in position, they generally remain in that position.” Parts of a structure, as stated in EN 73.08, “include clamps and other devices specially designed for assembling metal structural elements…[which] usually have protuberances with tapped holes in which screws are inserted, at the time of assembly, to fix the clamps to the tubing.” Parts of a structure also include “plates, strip, rods, angles, shapes, sections and tubes, which have been prepared (e.g., drilled, bent or notched) for use in structures.” On the other hand, the EN to heading 7307 excludes: “[c]lamps and other devices specially designed for assembling parts of structures… [and] supports used for installing pipe and tube.” EN 73.07. According to the product catalogs and description provided by B&K, the subject merchandise are used to create connect tubes and pipes into various configurations which may be commercial or industrial, but do not convey fluids or gases. The subject merchandise take various shapes, including but not limited to, short tee, long tee, obtuse angle elbow, 90 degree elbow, swivel elbow, side outlet elbow, elbows of various degrees, socket cross, straight coupling, swivel sockets, etc. The subject articles are alleged to be parts of structures. B&K argues that heading 7308, HTSUS, is therefore more appropriate for the fittings because they are specifically designed “for use in structures of iron or steel.” B&K additionally argues that most of the entered fittings do not form an integral part of a bore, precluding their classification under heading 7307, HTSUS. a. Item numbers 670-406HC, 672-506HC, 672-804HC, 674-904HC, and 674-906HC 10 The merchandise at issue varies in purpose, function, and design. Item number 670-406HC, which is a three socket tee, item number 672-506HC, which is a 90-degree elbow; item number 672-804HC, which is a side outlet elbow; item number 674-904HC, which is a straight coupling; and item number 674-906HC, which is straight coupling, are designed to connect tubes together by aligning the bore of two or more tubes into the open ends of the subject merchandise. The interior of the subject merchandise is open and conceivably would allow gas/liquid to pass through one tube, into the subject merchandise, and finally into another or multiple tubes. The subject merchandise consists of malleable iron, per CBP’s lab analysis, and are “elbows and bends…tees, crosses” and parts designed to erect “tubular railings and structural elements” as described explicitly in EN 73.07. Item numbers 670-406HC, 672-506HC, 672-804HC, 674-904HC, and 674-906HC are tube/pipe fittings. See HQ H282297, dated July 6, 2017 (discussing commonalities among EN 73.07 and technical definitions cited in court cases to determine and determining “pipe fittings” are defined in part as articles used to connect separate pipes to each other). The very design of the fittings at issue demonstrates that they form an integral part of a bore and function as open connectors between two or more tubes. Whether or not the fittings create a seamless fit that allows the conveyance of gas or liquid is not relevant and is not a necessary condition for merchandise to be classified under heading 7307, HTSUS, because the heading concerns fittings for tubes or pipes. Therefore, the merchandise that is explicitly described by EN 73.07 and classified under heading 7307, HTSUS, includes item numbers 670-406HC, 672-506HC, 672-804HC, 674-904HC, and 674-906HC. See HQ H277699, dated March 6, 2017 (classifying pivot elbow fittings under heading 7307, HTSUS); HQ H232359, dated August 18, 2014 (classifying tee-shape and cone-shape fittings under heading 7307, HTSUS); New York Ruling Letter (“NY”) N271749, dated January 27, 2016 (classifying malleable iron elbow castings under heading 7307, HTSUS); NY N261252, dated February 19, 2015 (classifying 90 degree elbow butt weld pipe fitting under heading 7307, HTSUS). The protestant argues that the instant fittings can be classified in heading 7308, HTSUS, as parts of structures. EN 73.07 also directs that classification under heading 7307, HTSUS, is precluded if the subject merchandise is classifiable as “Clamps and other devices specially designed for assembling parts of structures (heading 73.08).” The fittings addressed herein are various versions of connectors for pipes or tubes. The fittings are not clamps. Further, the fittings are not sufficiently complex, in and of themselves, to comprise a structure under heading 7308, HTSUS. The fittings are not designed in such a way to work as a part in a specific structure, and AUSRI 1(c) precludes their classification as a part of a heading 7308, HTSUS, regardless, because heading 7307, HTSUS, more specifically describes the connectors than the provision for parts in heading 7308, HTSUS. Finally, no “preparation” has been performed on the fittings “for use in structures.” To illustrate, in HQ H257207, dated November 12, 2015, an importer sought to classify tees and caps designed to be used with pipes for purposes of creating a chimney system under heading 7308, HTSUS. CBP concluded that although such articles: are used with structures, they are not themselves structural in design and are not a complex system consisting of a number of different parts or sections such as bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars 11 and columns of iron or steel. Moreover, they are not made up from bars, rods, tubes, angles, shapes, sections, sheets, plates, wide flats including so-called universal plates, hoop, strip, forgings or castings, by riveting, bolting, welding, etc. See also HQ 966408, dated July 22, 2003 (finding heading 7308, HTSUS, inappropriate for an entry of pipes allegedly “prepared for use in structures” because the pipes were not sufficiently welded or bolted as to form parts of a structure per se). Item numbers 670-406HC, 672-506HC, 672-804HC, 674-904HC, and 674-906HC are straightforward pipe fittings/connectors, not clamps or other devices, and are akin to the articles in HQ H257207, dated November 12, 2015. The fittings at issue cannot be classified under heading 7308, HTSUS, because they “are not themselves structural in design and are not a complex system consisting of a number of different parts or sections.” The fittings at issue are not described by heading 7308, HTSUS; therefore, GRI 1 dictates classification under heading 7307, HTSUS. Finally, per the direction of GRI 6, classification is repeated at every subheading in turn. Given that the instant fittings are non-threaded and composed of cast, malleable iron, they are properly classified under subheading 7307.19.9080, HTSUSA, which provides for “Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel: Cast fittings: Other: Other: Other: Other: Other.” See e.g. NY N271749 (January 27, 2016); NY I85379 (August 26, 2002). b. Item numbers 670-106HC, 671-604HC, 671-606HC, 671-906HC, 673-804HC, 674-306HC, 674-804HC, 676-904HC, 677-304HC, 677-306HC, 678-204HC, 679-804HC, 679-806HC, 679-904HC, and 679-906HW On the other hand, item numbers 670-106HC, which is a single socket tee; 671-604HC, which is a 90-degree side outlet tee; 671-606HC, which is a 90-degree side outlet tee; 671-906HC, which is a two socket cross; 673-804HC, which is a gate eye; 674-306HC, which is a rail support; 674-804HC, which is an adjustable side outlet; 676-904HC, which is a swivel base; 677-304HC, which is a single swivel socket; 677-306HC, which is a single swivel socket; 678-204HC, which is a hook; 679-804HC, which is a flange with two tabs; 679-806HC, which is a flange with two tabs; 679-904HC, which is an offset flange; and 679-906HW, which is an offset flange; are not designed to allow the bore of two or more tubes to be connected. In fact, item numbers 671-604HC, 671-606HC, 671-906HC, 674-804HC, 676-904HC, 677-304HC, and 677-306HC are not designed to connect the bores of multiple tubes; instead, they are designed to connect tubes to contained sockets and/or to allow a single tube pass through a central ring. Item numbers 670-106HC, 673-804HC, 674-306HC, and 678-204HC each have a single ring, with one screw hole, that would not allow two tubes to be connected within them. The subject articles neither provide the correct type of connection nor form an integral part of the bore to be classified under heading 7307, HTSUS. As explained above, item numbers 670-106HC, 671-604HC, 671-606HC, 671-906HC, 673-804HC, 674-306HC, 674-804HC, 676-904HC, 677-304HC, 677-306HC, 678-204HC, 679-804HC, 679-806HC, 679-904HC, and 679-906HW cannot be classified under heading 7307, HTSUS. As the above items are not described in heading 7307, AUSRI 1(c) does not apply. Further, EN 73.07 explicitly states that the “heading does not however cover articles used for installing pipes and tubes,” and that heading 7307, HTSUS, excludes “other devices specially designed for assembling parts of structures (heading 73.08).” These specific models are 12 designed to assemble structures either by securing tubes to other flat surfaces, for example with the flanges and the swivel sockets; to other tubes, for example with the socket cross and the side outlet tees; or to other material such as fencing, for example with the hook or the gate eye. Additionally, the specific design of the models at issue demonstrate they are meant to be connectors of a structure made of tubes. The models at issue are parts that have been prepared for use in structures as described in EN 73.08 and are therefore classifiable under heading 7308, HTSUS. See HQ 950408, dated January 3, 1992 (classifying a 90 degree and swivel couplers for construction of tube scaffolding under heading 7308, HTSUS). Finally, per the direction of GRI 6, classification is determined through consideration of every subheading in turn. Item numbers 670-106HC, 671-604HC, 671-606HC, 671-906HC, 673-804HC, 674-306HC, 674-804HC, 676-904HC, 677-304HC, 677-306HC, 678-204HC, 679-804HC, 679-806HC, 679-904HC, and 679-906HW are not explicitly described in any of the subheadings. As such, the models are appropriately classified under statistical reporting number 7308.90.9590, HTSUSA, which provides for “Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: Other: Other: Other: Other: Other.” II. Whether the fittings are subject to an antidumping duty order. Duties were assessed on the fittings within entry no. xxx-xxxxx06-8 in accordance with the Department of Commerce’s liquidation instructions in Message No. 7179316. CBP’s assessment was premised on the fittings’ classification under subheading 7307.11.0030, HTSUSA, leading CBP to conclude the fittings were within the scope of the Non-Malleable Order. As detailed above, we find that several models of the fittings are instead classified under subheading 7307.19.9080, HTSUSA. However, tariff classifications are generally “irrelevant for determining whether merchandise is subject to an antidumping duty order, unless Commerce specifically states that tariff classification is part of the determination of whether merchandise is subject to an antidumping duty order.” HQ H033175, dated May 28, 2009. As explained in the Malleable Order, such classifications are “provided for convenience and [CBP] purposes, the [Commerce]'s written description of the scope . . . is dispositive.” 68 Fed. Reg. 69376, 63977 (December 12, 2003) (Case No. A-570-881). We must therefore determine whether the entry is described within the scope of the Malleable Order. CBP has a “statutory responsibility to fix the amount of duty owed on imported goods. As part of that responsibility, [CBP] is both empowered and obligated to determine … whether goods are subject to existing antidumping or countervailing duty orders.” Sunpreme Inc. v. United States, 946 F.3d 1300, 1317 (Fed. Cir. 2020) (hereinafter Sunpreme). CBP’s authority to determine whether merchandise falls within the scope of an order is not limited by the clarity or ambiguity of the order, and is integral to the administration of a congressionally mandated “regulatory scheme that remedies the harm unfair trade practices cause.” Guangdong Wireking Housewares & Hardware Co., Ltd v. U.S., 745 F.3d 1194, 1203 (Fed. Cir. 2014). Accordingly, 13 the issue for CBP to determine is whether entry no. xxx-xxxxx06-8 is described within the scope of the Malleable Order. The Malleable Order covers “certain malleable iron pipe fittings, cast, other than grooved fittings, from the People’s Republic of China. The merchandise is classified under item numbers 7307.19.90.30, 7307.19.90.60 and 7307.19.90.80 of the” HTSUS. 68 Fed. Reg. at 63977. Excluded from the scope of the order are “metal compression couplings, which are imported under HTSUS number 7307.19.9080. A metal compression coupling consists of a coupling body, two gaskets, and two compression nuts. These products range in diameter from 1/2 inch to 2 inches and are carried only in galvanized finish.” Id. B&K describes the fittings at issue as structural fittings designed for joining tubes in structural applications that contain tapped holes in which screws or bolts are inserted, at the time of assembly, to affix the fittings to structural tubing. At no point does B&K describe the fittings as a “compression coupling” which contain gaskets or compression nuts. As detailed above, the fittings are non-threaded tube or pipe fittings comprised of cast, malleable iron. None of the fittings are grooved. We thus find that the fittings are described within the scope of the Malleable Order. Entry no. xxx-xxxxx06-8 must therefore be re-liquidated pursuant to Commerce’s liquidation instructions for fittings covered by the Malleable Order. The applicable instructions appear in Message No. 7118303 (Apr. 28, 2017), pertaining to fittings entered for consumption during the period December 1, 2015, through November 30, 2016, that were produced by Jinan Meide Casting Co., Ltd. The subject fittings were entered on September 16, 2016. Commerce instructed CBP to liquidate such entries “at the cash deposit rate required at the time of entry.” Message No. 7118303. III. Whether entry no. xxx-xxxxx06-8 was properly liquidated. B&K claims that liquidation of entry no. xxx-xxxxx06-8 was improper because on the liquidation date of October 6, 2017, the classification of the fittings remained in dispute. B&K argues that by email on August 11, 2017, a CBP officer had committed the agency to “not seek further action” until a classification decision was reached. Pursuant to 19 U.S.C. § 1500, CBP must “fix the final classification and rate of duty applicable to” imported merchandise in order to liquidate an entry. Absent an extension, or suspension by statute or court order, CBP has one year from the date of entry to establish all the information needed to complete liquidation. See 19 U.S.C. § 1504(a)(1)(A). Whether entry no. xxx-xxxxx06-8 was properly liquidated thus hinges on two discrete issues: First, may CBP liquidate an entry before all information concerning classification has been reviewed? Second, was liquidation timely? The first question has previously been answered by CBP in the context of valuation. In HQ 230116 (January 29, 2004), a party asked CBP to “withhold liquidation” of an entry until the value of the merchandise as reported on CBP Form 7501 could be corrected. The party sought to correct the value information by filing a reconciliation entry, but the entry was liquidated according to the initially reported value. The party protested the liquidation, alleging that an officer had orally agreed to wait for the revised information. CBP held that the representations of an officer did not satisfy the 19 U.S.C. §?1504(b)(2) requirements for a valid extension to the liquidation timeframe. CBP concluded that liquidation was properly effected pursuant to the 14 information initially filed with CBP, and that “no statute or regulation [] required CBP to extend liquidation under the [] circumstances.” In the present case, CBP is similarly not bound by the email representations of an officer and was not required to delay liquidation of entry no. xxx-xxxxx06-8 by any statute or regulation. CBP acted within its statutory authority by liquidating the entry based on the information provided by B&K at the time of entry. The second question relates to CBP’s statutory deadline for liquidating an entry. Pursuant to 19 U.S.C. § 1504(a)(1), CBP has one year to liquidate an entry absent an applicable exception. Pursuant to 19 U.S.C. § 1514(a)(5), a liquidation effected under 19 U.S.C. § 1504 is not final or binding upon either an importer or CBP if duly protested. Accordingly, entry no. xxx-xxxxx06-8 was timely and properly liquidated pursuant to 19 U.S.C. § 1504(d) on October 6, 2017, within six months of the date that suspension of liquidation was lifted by Commerce on April 13, 2017. See Message No. 7118303 (April 28, 2017) (“Notice of the lifting of suspension of liquidation of entries of subject merchandise . . . occurred with the publication of the notice of rescission in part of administrative review (82 FR 17798, 04/13/2017).” HOLDING: Based on the above, CBP finds that item numbers 670-406HC, 672-506HC, 672-804HC, 674-904HC, and 674-906HC, by application of GRI 1 and GRI 6, are classified under subheading 7307.19.9080, HTSUSA, which provides for “Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel: Cast fittings: Other: Other: Other: Other: Other.” The 2017 general column one rate of duty for subheading 7307.19.9080, HTSUSA, is 6.2 percent ad valorem. Further, CBP finds that item numbers 670-106HC, 671-604HC, 671-606HC, 671-906HC, 673-804HC, 674-306HC, 674-804HC, 676-904HC, 677-304HC, 677-306HC, 678-204HC, 679-804HC, 679-806HC, 679-904HC, and 679-906HW, by application of GRI 1 and GRI 6, are classified under subheading 7308.90.9095, HTSUSA, which provides for “Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: Other: Other: Other: Other: Other.” The 2017 general column one rate of duty for subheading 7308.90.9095, HTSUSA, is free. The instant fittings are subject to the Malleable Order, and must be liquidated in accordance with Commerce’s instructions in Message No. 7118303 (Apr. 28, 2017). Entry no. xxx-xxxxx06-8 was timely and properly liquidated. Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. You are instructed to DENY the Protest, except to the extent reclassification of the merchandise is indicated above results in a partial allowance. You are instructed to notify the Protestant of this decision no later than 60 days from the date of this decision. Any reliquidation 15 of the entry or entries in accordance with the decision must be accomplished prior to this notification. Sixty days from the date of the decision, the Office of Trade, Regulations and Rulings will make the decision available to CBP personnel, and to the public on the Customs Rulings Online Search System (“CROSS”) at https://rulings.cbp.gov/, which can be found on the CBP website at http://www.cbp.gov and other methods of public distribution. Sincerely, Yuliya A. Gulis, Director Commercial and Trade Facilitation Division