HQ 0087548 - Revoe Clips - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0087529 - HQ 0087619 > HQ 0087548

HQ 087548

October 10, 1990

CLA-2:CO:R:C:G 087548 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7308.90.9090

Theo Dahl
Norman G. Jensen, Inc.
P.O. Box 146
Sweetgrass, Montana 59484

RE: Revoe Clips

Dear Mrs. Dahl:

In your letter of May 23, 1990, on behalf of Revoe Manufacturing Systems, Calgary, Alberta, you inquire as to the tariff classification of the Revoe Clip, from Canada. Our ruling follows.

FACTS:

The Revoe Clip is a steel component used in the installation of interior walls and partitions. It is pressed from 28 gauge rolled galvanized steel into the shape of an inverted T, with flanges on either side of an upright center portion. Each portion has pre-drilled holes. The clips come in 45 degree left and right angles and in 90 degree angles. In use, the clip fits over a steel main/cross tee and is screwed to the tee to form a T-bar assembly. This assembly is then screwed through the two flanges to the top of the partition and attached by wires to the ceiling trusses. The clip becomes an integral part of the partition/ceiling assembly.

ISSUE:

Whether the Revoe Clip is a fastener for tariff purposes or a structural component.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not require otherwise, according to GRIs 2 through 6.

Heading 7318 provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel. Under the rule of statutory construction called ejusdem generis, whether the Revoe Clip is an article similar to the named exemplars depends on whether it is of a like class with those particularly described. Articles of heading 7318 are used to assemble or fasten goods so that they can readily be disassembled without damage. The Revoe Clip performs a definite fastening function. However, it also becomes an integral part of the T-bar assembly which appears to perform a load-bearing function. Although the literature suggests the clip can be moved after the partitions are completed, the pictures depict a more or less permanent structural component of a wall or ceiling. We conclude, therefore, that the Revoe Clip is not of a like class with the articles of heading 7318.

The Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. Though not legally binding, they provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes they should always be consulted. Relevant ENs indicate that parts of structures of heading 7308 include clamps and other devices specially designed for assembling metal structural elements of round cross-section (tubular or other). The Revoe Clip is specially designed to perform a similar function.

HOLDING:

Under the authority of GRI 1, HTSUSA, the Revoe Clip is provided for in heading 7308. Actual classification is in subheading 7308.90.9090, HTSUSA, other structures and parts of structures, of iron or steel. As an originating good under the United States-Canada Free-Trade Agreement, the rate of duty is 4.5 percent.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling