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HQ 087621


September 19, 1990

CLA-2 CO:R:C:G 087621 JMH

CATEGORY: CLASSIFICATION

TARIFF NO.: 7308.90.90, 7610.90.00

Mr. John McNally
Customs Administrator
Romero, Fernandez & McNally Co., Inc.
6775 Customhouse Plaza Ste. G
San Ysidro, CA 92073

RE: "Curtain walls", column units, window units, structures and parts of structures, parts of structures or iron or steel, parts of structures of aluminum, unassembled or incomplete goods, composite good, essential character, GRI 2, GRI 3(b)

Dear Mr. McNally:

Your July 9, 1990, request for a classification ruling under the Harmonized Tariff Schedule of the United States Annotated ("HTSUSA") on behalf of Tom Benson Industries Inc. for certain column and window units was referred to this office for a reply.

FACTS:

The articles in question are building window units and building column units imported from Mexico. The units are designed to be attached to a steel building structure. The units serve as an exterior building wall with built-in glass windows. The two items together form a "curtain wall". The curtain wall consists of a non-load bearing extruded aluminum frame and infill materials of glass, stainless steel, aluminum and insulation.

The column unit is an aluminum frame with a stainless steel facing, insulation and infill backing. A typical column unit will contain 120 lbs of Korean aluminum, 150 lbs. of German steel and various screws, sealants and gaskets.

The window unit is also mounted on an extruded aluminum frame with a one inch thick insulated vision glass panel, and 1/4 inch thick spandrel glass panel, and a stainless steel spandrel panel. The typical window unit contains 125 lbs. of Korean aluminum, 41 lbs. of German stainless steel, 175 lbs. of American glass, and various screws, sealants, and gaskets.

The components will be imported to Mexico where they will be cut to length, drilled and put in condition for assembly. The pieces will then be imported to the United States for assembly.

ISSUE:

Whether the column units are classified in subheading 7308.90.90, HTSUSA, as "Structures...and parts of structures...of iron or steel...Other...other...", and the window units are classified in subheading 7610.90.00, HTSUSA, as "Aluminum structures...and parts of structures...Other..."

LAW AND ANALYSIS:

The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUSA, 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..."

The column units and the window units together form "curtain walls", the exterior architectural walls of buildings. The "curtain walls" are designed to cover steel building structures for the purpose of presenting a cosmetically ornamental as well as non-load bearing wall. Both the window units and column units are parts of buildings, or structures.

Structures and parts of structures are classified according to their constituent materials. The window unit consists of a window mounted on an aluminum frame. Heading 7810, HTSUSA, specifically provides for "Aluminum structures...and parts of structures (for example...windows and their frames...)..." In accordance with GRI 1, the window unit is described by heading 7610. The proper classification for the window unit is subheading 7610.90.00, HTSUSA, as "Aluminum structures...and parts of structures (for example...windows and their frames...) ...Other..."

The column unit cannot be classified according to GRI 1 alone because it is a composite good not described by any one heading. Composite goods consist of several elements. Such articles are classified by the element which imparts the article's essential character. See GRI 3(b), HTSUSA. It is the opinion of this office that the essential character of the column unit is imparted by stainless steel. Steel is the dominant material by weight of the article. The steel forms the unit's facing that creates the appearance of the wall. In accordance with GRI 3(b) and GRI 1, the column unit is described by heading

7308, HTSUSA, as "Structures...and parts of structures...of iron or steel..." The proper classification of the column units is subheading 7308.90.90, as "Structures...and parts of structures...of iron or steel...Other...Other..."

The above classifications are for the complete or assembled units. However, the window and column units in question are to be imported in an unassembled condition. According to GRI 2, HTSUSA, incomplete or unassembled goods may be classified as the complete or assembled item if they have the essential character of the completed units upon importation.

HOLDING:

The column and window units are parts of structures. Structures are classified according to their constituent materials. The window units with frames of aluminum are specifically described by heading 7610, HTSUSA. In accordance with GRI 1, the appropriate classification for the window units is subheading 7610.90.00, HTSUSA, as "Aluminum structures...and parts of structures (for example...windows and their frames...) ...Other..."

The column units are composite goods under GRI 3(b), and thus must be classified according to the material which gives the units their essential character. An assembled column unit receives its essential character from stainless steel. The appropriate classification for the column units is subheading 7308.90.90 as "Structures...and parts of structures... of iron or steel...Other...other..."

According to GRI 2, HTSUSA, incomplete or unassembled goods may be classified as the complete or assembled item if they have the essential character of the completed units upon importation.

Sincerely,

John Durant, Director
Commercial Rulings Division

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