Tariff classification of cast iron pipe fittings turns on whether minor machining leaves them in crude form or shifts them to residuary goods.

Cast iron pipe fittings that undergo only minor machining, polishing, smoothing and drilling do not remain in the "iron cast in crude form" category under Tariff Item 25. Once cast into pipe fittings, the goods acquire the character of utility products with immediate use for joining pipes and are no longer in an unwrought or crude condition. The finishing operations do not preserve their classification as crude iron castings. Accordingly, the goods are classifiable under the residuary Tariff Item 68 rather than Tariff Item 25.

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Issues: Whether cast iron pipe fittings, after minor machining, polishing, smoothing and drilling, remained classifiable under Tariff Item 25 as iron cast in crude form or fell under Tariff Item 68 as goods not elsewhere specified.

Analysis: Tariff Item 25 was construed as covering iron in crude form, including iron cast in any other shape or size, but only so far as the article remained in an unwrought or crude condition. Once iron was cast into a pipe fitting, it became a utility product with immediate use for joining pipes and had moved beyond crude form. The further operations of smoothing, levelling, polishing or making holes did not keep it within the crude category. Since the article had left the scope of Item 25, it was properly treated as falling under the residuary Item 68.

Conclusion: The goods were correctly assessable under Tariff Item 68 and not under Tariff Item 25, against the assessee.

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