The tariff classification of vibration dampers from Mexico

NY R03806 June 9, 2006 CLA-2-73:RR:NC:N1:113 R03806 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. Shane Weir AFL Telecommunications LLC 170 Ridgeview Circle Duncan, SC 29334 RE: The tariff classification of vibration dampers from Mexico Dear Mr. Weir: In your letter dated April 4, 2006, you requested a tariff classification ruling. The merchandise is a vibration damper used to extend the life of various items exposed to wind-induced vibration, such as transmission lines. The dampers are made up of four primary components: two non-malleable cast iron weights, one steel cable, an aluminum cast body and keeper and an aluminum bolt and washer. In your letter, you suggest that the item should be classified in heading 732510.0080, HTS, as other cast articles of iron or steel. Section XV, Note 7 reads: Classification of composite articles: Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the General Rules of Interpretation) 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. For this purpose: (a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal. Since 93% of the weight of the damper is represented by the iron and steel, the item would be classified in Chapter 73. However, HQ 960782 of March 13, 1998, et al., in referring to the cast articles of 7325, HTS, stated: “The casting process is considered complete when surface imperfections are removed by blast cleaning, chipping, burning or combinations of these processes.” Since the assembly of the cast iron weights to the rest of the article is “not a mere process incidental to the general foundry work; rather, it [is] an independent and additional process which advances the articles beyond the condition of castings,” the castings are not classifiable in heading 7325, HTS. The applicable subheading for the vibration dampers will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other. The general rate of duty will be 2.9 percent ad valorem. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division