HQ 0956727 - Structural Steel Parts for use in Floating Dock, Heading 8905; Galvanized and Hot Rolled Cross Braces, Side Mounted Pile Hoops, End Cross Braces; Structures and Parts of Structures - United States International Trade Commision Rulings

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 0956637 - HQ 0956873 > HQ 0956727

HQ 956727

OCTOBER 25, 1994

CLA-2:CO:R:C:M 956727 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7308.90.95

Mr.Brian Johnson
Border Brokerage Company
P.O. Box 3549
Blaine, WA 98231

RE: Structural Steel Parts for use in Floating Dock, Heading 8905; Galvanized and Hot Rolled Cross Braces, Side Mounted Pile Hoops, End Cross Braces; Structures and Parts of Structures

Dear Mr. Johnson:

Your letter of June 20, 1994, to the Regional Commissioner of Customs, New York Seaport, dated June 20, 1994, has been referred to this office for reply. Your inquiry, on behalf of Daam Galvanizing Inc., concerns the tariff classification of certain steel structural components for use in floating docks. These are components of U.S. origin which will be sent to Mexico where they will be hot dipped galvanized, then returned to the United States. Copies of blueprints were submitted.

Our Special Classification Branch will issue a separate response on any duty that may be assessed on the value of the processing in Mexico.

FACTS:

The blueprints depict rectangular-shaped frames and side mounted pile hoops, both of which are built-up structural components of hot rolled steel. The two shorter sides of each frame consist of end cross braces and the two longer sides consist of intermediate cross braces. Each of the four cross braces is reinforced by steel bars welded diagonally along its length. The completed frames have holes drilled at the corners and are further reinforced by steel braces welded vertically, horizontally and diagonally. Each pile hoop is a flat rectangular shaped steel plate (referred to in the drawings as bars), 6 inches long and 1/2 inch wide, with 9 oblong holes punched along its length. A short length of 1 1/4 inch diameter - 2 -
steel pipe is welded lengthwise to the bar and the ends of a horseshoe-shaped standard pipe, 2 inches in diameter and 10 inches in radius, are welded to the plate below the shorter pipe.

The provisions under consideration are as follows:

7308 Structures and parts of structures of iron or steel:

7308.90 Other:

Other:

7308.90.95 Other...5.7 percent

8905 Floating docks:

8905.90 Other:

8905.90.10 Floating docks...3.7 percent

ISSUE:

Whether the built up structural components are structures and parts of structures of heading 7308.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 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 provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the notes should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23,

The heading 8905 designation for floating docks has no parts provision. However, heading 7308 provides for structures and parts thereof, of iron or steel. Relevant ENs state, at p. 1020, that the metal structures and their parts are characterized by the fact that once put in position, they generally remain in that position. They are usually made up from bars, rods, tubes, angles, shapes, sections, sheets, plates, wide flats including so-called universal plates, hoop, strip, forgings or, by riveting, bolting, welding, etc. The rectangular-shaped frames and side mounted pile hoops are built-up structural components of iron or steel that conform to the description in the cited ENs for structures and parts of structures.

HOLDING:

Under the authority of GRI 1, the rectangular-shaped frames and side mounted pile hoops are provided for in heading 7308. They are classifiable in subheading 7308.90.95, HTSUS.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: