HQ 0950123 - Protest No. 1704-90-000114; partition tiles; 8302.10.60; 9403.90.80; HQ 086482; S.G.B. Scaffolding & Shoring Co., Inc. v. United States, 82 Cust. Ct. 197, C.D. 4802 (1979); EN 73.08; EN 94.03 - United States International Trade Commision Rulings

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HQ 950123

October 18, 1991

CLA-2 CO:R:C:M 950123 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 7308.90.90

District Director of Customs
U.S. Customs Service
US Customhouse
1 East Bay Street
Savannah, Georgia 31401

RE: Protest No. 1704-90-000114; partition tiles; 8302.10.60; 9403.90.80; HQ 086482; S.G.B. Scaffolding & Shoring Co., Inc. v. United States, 82 Cust. Ct. 197, C.D. 4802 (1979); EN 73.08; EN 94.03

Dear Sir:

This is our response regarding Further Review of Protest No. 1704-90-000114, dated June 13, 1990, which pertains to the classification of partition tiles under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The articles in question are tiles comprised of 24-gauge, 1008 cold rolled steel, with two support brackets and bent edges. They come in sizes of 24", 30", and 48". Subsequent to importation, they are lined with fabric or vinyl to cosmetically enhance their appearance. The bent edges and brackets allow the tiles to be attached to a free-standing frame to form a partition wall.

In NY Ruling 847938, issued on December 22, 1989, the partition tiles were classified under subheading 7308.90.90, HTSUSA, which provides for "plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel . . . ." The importer contends that the tiles are classifiable under subheading 9403.90.80, HTSUSA, which provides for "[o]ther furniture and parts thereof . . . [p]arts . . .

[o]ther . . . [o]ther . . . [o]f metal," or, in the alternative, under subheading 8302.10.60, HTSUSA, which provides for "[h]inges, and parts thereof."

ISSUE:

Whether the partition tiles are properly classifiable under subheading 7308.90.90 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "[s]tructures . . . and parts of structures . . . plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel."

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part:

...classification shall be determined according to the terms of the headings and any relative section or chapter notes...

Heading 7308, HTSUSA, provides for "[s]tructures . . . 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 articles in question form walls which are used to partition off an area into separate rooms.

In HQ 086482, dated April 3, 1990, this office stated that "[t]ariff terms are normally interpreted in accordance with their common and commercial meanings, which are presumed to be the same." Reference was made in HQ 086482 to S.G.B. Scaffolding & Shoring Co., Inc. v. United States, 82 Cust. Ct. 197, C.D. 4802 (1979), wherein the court examined the common meaning of the term "structure" under an equivalent provision in the HTS predecessor tariff code, the Tariff Schedules of the United States (TSUS), and determined that the term includes assemblies of structural members with load-carrying or weight-bearing capability, as well as the following: "the grouping of various parts of an assembled entity; any construction, production, or piece of work artificially built up or composed of parts joined together in some definite manner; and things made up of more or less interdependent elements or parts or having a definite or fixed pattern of organization." In addition, the court rejected the
criterion of permanence. Based on these principles, this office classified two styles of portable steel corral panels under subheading 7308.90.90, HTSUSA. See HQ 086482. Similarly, the tiles which are the subject of this protest, form partition walls and thus, part of the structure itself, are provided for under this subheading.

The Harmonized Commodity Description and Coding System Explanatory Notes constitute the Council's official interpretation of the Harmonized System. While not legally binding, they provide a commentary on the scope of each heading of the Harmonized System, and are thus useful in ascertaining classification under the System. In explaining the scope of Heading 7308, HTSUSA, EN 73.08, pg. 1020, states that it covers complete or incomplete metal structures, as well as parts of structures.

The protestant contends that the tiles are classifiable under subheading 9403.90.80, HTSUSA, as parts of furniture, or, in the alternative, under subheading 8302.10.60, HTSUSA, as hinges, and parts thereof. The articles in question are neither parts of furniture nor hinges, nor parts thereof.

EN 94.03, pg. 1578, states that Heading 9403, HTSUSA, "covers furniture and parts thereof, not covered by the previous headings." (emphasis in original). As shown above, the tiles are provided for in subheading 7308.90.90, HTSUSA. Moreover, the tiles are not a part of any item covered by Heading 9403, HTSUSA. EN 94.03, pg. 1578, further states that this heading includes furniture, such as, cabinets, linen chests, bread chests, dressers, cupboards, desks, play-pens, clothes lockers, filing cabinets, school-desks, altars, pulpits, counters, dress racks, microscope tables, laboratory benches, etc. The tiles in question have bent edges and brackets which allow them to be attached to a freestanding frame to form a partition wall. Thus, they are part of the wall, or the "structure," and not a part of any individual piece of furniture.

As to the protestant's contention that the tiles are "[h]inges, or parts thereof," and provided for under subheading 8302.10.60, HTSUSA, it is clear that these tiles neither look like nor function as hinges. They are simply long sheets of metal in which the edges have been bent under so that they can become part of a partition wall, and therefore, are not classifiable under subheading 8302.10.60, HTSUSA.

HOLDING:

The partition tiles are classifiable within subheading 7308.90.90, HTSUSA, which provides for "[s]tructures . . . and parts of structures . . . of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel . . . ." The protest should be denied. A copy of this decision should be attached to the Customs Form 19 and mailed to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director

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