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HQ 954776

August 23, 1993

CLA-2 CO:R:C:M 954776 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7308.90.90

Mr. Steve S. Ahn
U.S. Customs House Broker Co.
147-40 184th Street, Room 201
Jamaica, NY 11413

RE: Parabolic Aluminum Louvers with Steel Frames; Section XV, Note 5; HQ 076367; Item 653.01; 7610.90.00

Dear Mr. Ahn:

This is in response to your letter of July 29, 1993, to the Area Director of Customs, New York Seaport, on behalf of Daewoo International America Inc., concerning the classification of parabolic aluminum louvers with steel frames under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter was referred to this office for a response together with the sample louver.

FACTS:

The merchandise consists of parabolic aluminum louvers with steel frames (model no. PL 2209-30 SSS). The 10 pound (lb.) louvers are comprised of 3.8 lbs. of anodized aluminum in sheets or coils with a purity of between 98.5 and 99.5 percent, and 6.2 lbs. of steel frames made from cold rolled steel sheets with a black enameled finish. They are designed for use in various applications where diffusion of light is needed. One such use is as an accessory to fluorescent fixtures in order to give the fixtures a more aesthetically pleasing look.

The subheadings under consideration are as follows:

7610.90.00: aluminum plates, rods, profiles, tubes and the like, prepared for use in structures: [o]ther.

The general, column one rate of duty is 5.7 percent ad valorem.

7308.90.90: plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: [o]ther: [o]ther.

The general, column one rate of duty is 5.7 percent ad valorem.

ISSUE:

Whether the parabolic aluminum louvers with steel frames are classifiable under subheading 7610.90.00, HTSUS, as aluminum articles prepared for use in structures, or under subheading 7308.90.90, HTSUS, as steel articles prepared for use in structures?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

In part, section XV, note 5, HTSUS, states that:

[c]lassification of composite articles:

Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the General Rules of Interpretation) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. . .

Because the subject aluminum louvers with steel frames are articles of base metal containing two or more base metals, under section XV, note 5, HTSUS, they are classifiable as articles of steel because that material predominates by weight over the aluminum material. Therefore, it is our position that the aluminum louvers with steel frames are classifiable under subheading 7308.90.90, HTSUS.

It has been suggested that HQ 076367, dated June 28, 1985, is dispositive as to the classification of the merchandise. In that ruling, aluminum louvers were held to be classifiable under item 653.01, Tariff Schedule of the United States (TSUS), which provides for:

[h]angers and other buildings, bridges, bridge sections, lock- gates, towers, lattice masts, roofs, roofing frameworks, door and window frames, shutters, balustrades, columns, pillars, and posts, and other structures and parts of structures, all the foregoing of base metal: [o]ther.

Decisions under the TSUS are not dispositive in interpreting the HTSUS. However, on a case-by-case basis they should be considered instructive in interpreting the HTSUS, particularly where the nomenclature previously interpreted in those decisions remains unchanged and no dissimilar interpretation is required by the text of the HTSUS. H. Conf. Rep. No. 576, p.550.

In this instance, we find that HQ 076367 is not instructive in interpreting the classification of the aluminum louvers under the HTSUS because the nomenclature previously interpreted has changed and a dissimilar interpretation is required by the text of the HTSUS. The subject aluminum louvers differ from the aluminum louvers in HQ 076367 in that they possess steel frames, and section XV, note 5, HTSUS, directs that the aluminum louvers with steel frames are to be treated as articles of steel.

Therefore, it is our position that the parabolic aluminum louvers with steel frames are classifiable under subheading 7308.90.90, HTSUS, as steel articles prepared for use in structures.

HOLDING:

The parabolic aluminum louvers with steel frames are classifiable under subheading 7308.90.90, HTSUS, as steel articles prepared for use in structures.

Sincerely,

John Durant, Director
Commercial Rulings Division

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