United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 HQ Rulings > HQ 0088743 - HQ 0112581 > HQ 0088847

Previous Ruling Next Ruling


HQ 088847


Jun 5, 1991

CLA-2 CO:R:C:M 088847 JMH

CATEGORY: CLASSIFICATION

TARIFF NO.: 7210.49.00

District Director
U.S. Customs Service
Suite 100
6585 Montana St.
El Paso, TX 79925

RE: Internal Advice 68/90; galvanized steel sheets; parts of air conditioners; Section XV, Note l(f); Chapter 72, Note l(k); Section XVI, Note 2; GRI 3(a)

Dear Sir:

This is in response to your request for Internal Advice, IA 68/90, which concerns the classification of certain galvanized steel sheets imported from Mexico by Climatex, Inc.

FACTS:

The articles in question are galvanized steel sheets which are used in the manufacture of air conditioning components. Galvanized sheets measuring approximately 48 inches by 96 inches are shipped in Mexico by Industrias Monterrey ("IMSA") to Equipos Climatec S.A. ("Equipos"). Equipos is also a Mexican company. At Equipos, the sheets are notched on either two or four of the corners and two to six holes are drilled along the perimeter of each sheet. The notches measure 6/8 inch by 7/8 inch. The holes measure 1/4 inch in diameter. The sheets are then imported by Climatex.

The sheets were entered and classified under subheading 8415.90.00, Harmonized Tariff Schedule of the United States Annotated ("HTSUSA"), as "Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity including those machines in which the humidity cannot be separately regulated; parts thereof...Parts---" Your office believes that the sheets are properly classified in subheading 7210.49.00, HTSUSA, as "Flat-rolled products of iron or non- alloy steel, of a width of 600 mm or more, clad, plated or coated...Otherwise plated or coated with zinc...Other..."

ISSUE:

Whether the galvanized steel sheets imported from Mexico are classified in subheading 8415.90.00, as "Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity...Parts...", or in subheading 7210.49.00, as "Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated...Otherwise plated or coated with zinc...Other..."

LAW AND ANALYSIS:

The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation ("GRIs"). 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...and according to the following provisions." The competing headings are headings 7210 and 8415, HTSUSA. These headings describe the following:

7210 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated...

8415 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; parts thereof...

Heading 7210 is within Section XV and Chapter 72, HTSUSA. Heading 8415 is within Section XVI and Chapter 84, HTSUSA. In accordance with GRI 1, the notes of these sections and chapters must be examined. The applicable notes are Section XV, Note l(f), HTSUSA, Chapter 72, Note l(k), HTSUSA, and Section XVI, Note 2, HTSUSA. Section XV, Note l(f) states that articles of Section XVI are excluded from classification within Section XV. Chapter 72, Note l(k) states that the term "flat-rolled products" includes articles which have been "perforated, corrugated or polished, provided that they do not assume the character of articles or products in other headings." Section XVI, Note 2 details how parts of articles classified within Section XVI are to be classified.

It is longstanding practice that articles are classified according to their condition at the time of importation. United States v. Citroen, 223 U.S. 407, 32 S. Ct. 259, 56 L. Ed. 486 (1912). In their condition as imported the steel sheets in question are exactly that, steel sheets. Notching the corners
and drilling the holes along the perimeter does not make the sheets readily identifiable or dedicated to use as air conditioning cabinet parts. According to Chapter 72, Note l(k), flat-rolled products include articles which have been perforated as long as the articles have not assumed the character of articles or products of other headings. The steel sheets, despite the notching and the drilling, have not assumed a character other than that of flat-rolled products of iron or nonalloy steel.

In accordance with GRI 1, the galvanized steel sheets meet the terms of heading 7210. The proper classification for the galvanized steel sheets is subheading 7210.49.00, as "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated...Otherwise plated or coated with zinc...Other..."

HOLDING:

The galvanized steel sheets imported from Mexico meet the terms of heading 7210,.in accordance with GRI 1; Section XV, Note l(f); and Chapter 72, Note l(k). The proper classification for the galvanized steel sheets is subheading 7210.49.00, as "Flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, clad, plated or coated...Otherwise plated or coated with zinc...Other..."

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: