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HQ 951010


May 7, 1992

CLA-2 CO:R:C:M 951010 CMS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7304.39.00

District Director of Customs
610 South Canal Street
Chicago, IL 60607

RE: Protest No. 3901-89-000622; Hot Rolled Seamless Steel Tube; Pipe; Machined; Drilled; Parts, Motor Vehicles; Trucks; 8708.99.50

Dear District Director:

The following is our decision regarding the Protest and Request for Further Review No. 3901-89-000622, dated June 19, 1989. This protest was filed against your liquidation of entries of certain products which were classified as steel tubes or pipes in subheading 7304.39.00, Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise is described on the invoice as "Hot Finished Seamless Steel Tubes". The tubes have outer diameters of 12" and inner diameters of 9" or 9.5". The tubes have been drilled and machined to certain specifications, including the bevelling of the ends. The protestant argues that the tubes were not accurately described on the invoice and that the tubes should have been described as "Truck Parts".

ISSUE:

Is the merchandise classified as steel tubes or pipes in Heading 7304, HTSUS, or as parts of motor vehicles in Heading 8708, HTSUS.

LAW AND ANALYSIS:

The protestant argues that the steel tubes have been machined and drilled to the specifications of a manufacturer of trucks. The protestant states that the merchandise should have been described and classified as "Truck Parts" instead of "Seamless Steel Tubes".

Regardless of the name given to the products, the commercial invoice and Special Summary Steel Invoice clearly describe the articles as seamless steel cylindrical products having outer diameters of 12", inner diameters of 9" or 9.5", and having been bevelled on the ends.

The Harmonized Commodity Description and Coding System Explanatory Notes to Chapter 73, p. 1011, provide that for the purposes of Chapter 73, the expression "tubes and pipes" has the following meaning:

Concentric hollow products, of uniform cross-section with only one enclosed void along their whole length, having their inner and outer surfaces of the same form. ...They may be polished, coated, bent (including coiled tubing), threaded and coupled or not, drilled, waisted, expanded, cone shaped or fitted with flanges, collars or rings.

(emphasis added)

No information has been provided to substantiate the protestant's position that the products are something other than Heading 7304 tubes or pipes or that they are made up into specific identifiable articles which would be excluded from Heading 7304.

The protestant did provide a submission dated February 7, 1992, containing a copy of a ruling request submitted to the Area Director of the New York Seaport dated September 25, 1989, to which illustrations of 22 products were attached. However, none of the products in the illustrations could be correlated to the tubes at issue in this protest in terms of the outer diameter, inner diameter, specified tolerances and marks. The protestant was advised in a correspondence dated October 5, 1989, that the Area Director of the New York Seaport was precluded from ruling on the 22 products which the requestor stated were the subject of a current or completed transaction. The ruling requestor was advised that the Customs Internal Advice procedure was available for classification determinations on current transactions, and that protests could be filed for liquidated transactions.

The Customs Service has and will continue to fully consider any relevant allegation in a protest supported by competent evidence. However, in acting in a protest, Customs cannot and will not assume facts that are not presented.

For products other than the particular articles under consideration in this protest, the protestant may choose to file timely protests on already liquidated transactions, to request classification determinations through the Customs Internal Advice
procedure for current transactions, or to seek binding rulings through the District Rulings program for prospective transactions.

HOLDING:

The merchandise was properly classified as seamless tubes or pipes of steel in subheading 7304.39.00, HTSUS. 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,


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