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HQ 950949


June 15, 1992

CLA-2 CO:R:C:M 950949 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 7308.90.90

District Director
U.S. Customs Service
111 West Huron Street
Buffalo, New York 14202

RE: Protest No. 0901-91-182602; Steel Door Frame Heads; Steel Door Frames; GRI 2(a); EN to GRI 2(a)

Dear Sir:

This protest concerns the tariff classification of steel door frame heads and steel door frame jambs under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The subject merchandise is described as steel door frame heads and steel door frame jambs. A complete door frame consists of one head and two jambs. The protestant states that the standard jamb sizes are six feet, eight inches, and seven feet in length, while the heads come in different sizes depending on the desired width for the door. He further states that generally, a distributor of these articles would have more heads in stock than are necessary to complete a door frame (1.8 heads for each set of 2 jambs).

The articles in question were entered at the port of Buffalo under subheading 7308.30.50, HTSUS, which describes parts of structures, such as, doors, windows and their frames and thresholds for doors, of iron or steel. They were liquidated under subheading 7308.90.90, HTSUS, which describes other parts of structures, of iron or steel.

ISSUE:

1. Whether subheading 7308.30.50, HTSUS, which provides for "[s]tructures . . . and parts of structures . . . of iron or
steel; . . . [d]oors, windows and their frames and thresholds for doors . . . [o]ther," includes door frames.

2. Whether the importation in question is classifiable under subheading 7308.30.50, HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ."

Heading 7308, HTSUS, provides for "[s]tructures . . . and parts of structures (for example, . . . doors and windows and their frames and thresholds for doors . . .) of iron or steel. The subject merchandise is covered by this heading. The subheadings at issue are as follows:

7308.30.50 Doors, windows and their frames and thresholds for doors . . . Other

7308.90.90 Other . . . Other

Subheading 7308.30.50, HTSUS, appears to limit the articles classifiable under that subheading to the following: doors; windows; window frames; and thresholds for doors. The punctuation used in the subheading (namely, the comma following the term "doors") appears to exclude "door frames" from subheading 7308.30.50, HTSUS.

However, the U.S. Court of Customs and Patent Appeals, which is now the U.S. Court of Appeals for the Federal Circuit, has stated:

Commas, semicolons, colons, dashes, and other forms of punctuation have their place in ascertaining the meaning of tariff paragraphs, and ordinarily, in such construction, they must, in accordance with the rules of grammatical construction, be given full weight, but if their inclusion or omission under this rule brings an anomalous result contrary to the manifest intention of Congress, the grammatical construction must yield . . . .

L.R. Markell et al v. United States, 16 Ct. Cust. App. 518, 520, T.D. 43239 (1929). See R. Sturm, Customs Law and Administration, pg. 163 (1974). There are several factors which lead this office
to find that the grammatical construction must yield in this instance. First, "doors and windows and their frames" are listed together in Heading 7308, HTSUS. Second, wooden doors and door frames are both classified under subheading 4418.20.00, HTSUS. Third, door frames and window frames were both classified under the same provision under the Tariff Schedules of the U.S. (Item 652.90, 652.92, or 653.01, TSUS, depending on the material with which they were made) and at the same duty rate. Moreover, there is no logical reason for treating door frames separately from doors, windows, window frames and thresholds for doors, nor is there one for raising the duty rate for door frames from 2.4% ad valorem to 5.7% ad valorem, which would occur if they were treated separately and classified as "other" parts of structures. Thus, it is this office's opinion that the "door frames" are covered by subheading 7308.30.50, HTSUS.

Turning to the case at hand, the protestant states that a complete door frame consists of one head and two jambs. Door frames are mounted onto existing walls and allow a steel door to swing freely on hinges which are mounted on the door frame. The standard jamb sizes are six feet, eight inches, and seven feet in length. However, the heads come in different sizes depending on the preferred width of the door. The protestant states that a door frame distributor will normally have more heads than are necessary for a complete door frame (generally, 1.8 heads for each set of two jambs). He also suggests that on some occasions, the jambs and the heads will not be imported in "perfect" (two jambs/one head) groups. For example, 60 heads may be imported with 100 jambs, or 50 heads may be imported with 10 jambs. The protestant stressed, however, that the end product--a complete door frame--requires two jambs and one head.

GRI 2(a) states as follows:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled [underlining added].

The Harmonized Commodity Description and Coding System Explanatory Note (EN) to GRI 2(a), pg. 2, states that "'articles presented unassembled or disassembled' means articles the components of which are to be assembled either by means of simple
fixing devices (screws, nuts, bolts, etc.) or by riveting or welding, for example, provided only simple assembly operations are involved [emphasis in original]." The goods do not need to be in "kit" form, nor do they have to be shipped in the same packing container, to be considered "unassembled" for tariff purposes.

It is this office's opinion that the importations in question do not consist of "unassembled" goods. Rather, the jambs and the heads are imported in bulk for inventory purposes. The protestant states that distributors generally have more heads in stock than that which are necessary to complete a door frame (1.8 heads for each set of two jambs). He further states that on some occasions, the jambs and the heads will not be imported in "perfect" groups. In fact, the invoices submitted by the protestant suggest that the jambs and the heads are rarely, if ever, imported in "perfect" groups [for example: (1) 37 heads, no jambs; (2) no heads, 50 jambs; (3) no heads, 8 jambs; and (4) 22 heads, 46 jambs]. The jambs and the heads are not shipped in numbers likely to be necessary to compensate for breakage or other assembly losses. Rather, it appears that they are shipped in numbers necessary to compensate for an inventory shortage of either jambs or heads needed for a particular assignment.

The articles in question are not unassembled door frames and, therefore, must be classified individually. Thus, the jambs and the heads are classifiable under subheading 7308.90.90, HTSUS, which describes other parts of structures.

HOLDING:

The articles in question are classifiable under subheading 7308.90.90, HTSUS, which 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 . . . [o]ther . . . [o]ther." The corresponding rate of duty for articles of this subheading is 5.7% ad valorem.

Accordingly, the protest should be denied in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director

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