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 > 2006 HQ Rulings > HQ 967888 - HQ 967987 > HQ 967930

Previous Ruling Next Ruling
HQ 967930




December 9, 2005

CLA-02 RR:CTF:TCM 967930 RSD

CATEGORY: CLASSIFICATION

TARIFF NO: 7610.10.0000

Brett Ian Harris
McKenna Long & Aldridge
1900 K Street, NW
Washington, D.C. 20006

RE: The tariff classification of sectional garage doors made of aluminum and translucent polycarbonate sheet

Dear Mr. Harris:

This is in response to your letter dated September 6, 2005, on behalf of FrenchPorte, LLC, seeking a ruling concerning the classification of sectional garage doors with panes made of polycarbonate sheet and a frame made of extruded aluminum under the Harmonized Tariff Schedule of the United States (HTSUS). The National Commodity Specialist Division of Customs and Border Protection (CBP) forwarded your letter to this office for a response. Your submission included a copy of a product brochure.

FACTS:

The subject merchandise consists of four different styles of sectional garage doors. The frame of each style of the FrenchPorte garage sectional doors is constructed from durable, extruded aluminum. It is fastened together using interlocking hardware. The doors have translucent frosted panes which are manufactured using polycarbonate sheets. The HYZOD SL SunLife polycarbonate sheet used in the production of FrenchPorte’s garage door is virtually unbreakable and is able to withstand the most extreme conditions. A review of the figures that you have presented indicates that for a representative sample garage door, item K001, the aluminum extrusions comprise 75% of the value of the entire door and 84% of the combined weight of the aluminum and the polycarbonate components. The polycarbonate components of the garage doors account for about 6.3% of the entire cost of the door, and about 16% of the weight of the aluminum and plastic components.

You contend that the subject garage doors are classified in heading 3925, HTSUS, as “builders’ ware of plastics, not elsewhere specified or included” because the plastic components impart the essential character to the finished articles.

ISSUES:

Whether the subject garage doors are classified in heading 3925, HTSUS, as “[b]uilders’ ware of plastics, not elsewhere specified or included,” or in heading 7610, HTSUS, as “[a]luminum structures and parts of structures.”

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

The HTSUS provisions under consideration are as follows:

3925 Builders’ ware of plastics, not elsewhere specified or included:

3925.20.00 Doors, windows and their frames and thresholds for doors.

7610 Aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures:

7610.10.00 Doors, windows and their frames and thresholds for doors.

As stated above, the GRIs are to be applied in order. GRI 1 provides that articles are to be classified by the terms of the headings and any relevant Section and Chapter Notes. For an article to be classified in a particular heading, that heading must accurately describe the article.

There is no one heading that fully describes the FrenchPorte sectional garage doors that are under consideration in this case. Thus, they may not be classified solely based on GRI 1. Because the sectional garage doors are made up of two basic materials, extruded aluminum and polycarbonate sheets, they are composite goods that are potentially classifiable in heading 7610, HTSUS, and heading 3925, HTSUS. In pertinent part, GRI 2(b) provides that any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. However, GRI 2(b) adds that the classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. Accordingly when products, such as the products under consideration in this case, consist of materials or components, which are prima facie classifiable under two or more headings, GRI 3 is utilized.

GRI 3(a) states that when goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

In this instance, headings 3925 and 7610, HTSUS, are equally specific in relation to one another. As we cannot classify these goods pursuant to GRI 3(a), we turn to GRI 3(b) which states:

Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

Explanatory Note (EN) VIII to GRI 3(b) states:

The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

There have been several court decisions on “essential character” for purposes of GRI 3(b). These cases have looked primarily to the role of the constituent materials or components in relation to the use of the goods to determine essential character. See, Better Home Plastics Corp. v. United States, 916 F. Supp. 1265 (CIT 1996), affirmed, 119 F.3d 969 (Fed. Cir. 1997); and Vista International Packaging Co., v. United States, 19 CIT 868, 890 F. Supp. 1095 (1995). See also, Pillowtex Corp. v. United States, 983 F. Supp. 188 (CIT 1997), affirmed, CAFC No. 98-1227 (March 16, 1999). Based on the foregoing, we conclude that in an essential character analysis for purposes of GRI 3(b), the role of the constituent materials or components in relation to the use of the goods is generally of primary importance, but the other factors listed in EN Rule 3(b)(VIII) should also be considered, as applicable.

In prior cases, CBP has considered the proper classification of doors which are made up of multiple materials. For example, in NY 800120, dated July 28, 1994, CBP considered the classification of an interior passage door consisting of wooden stiles and rails and intermediate timber strips dividing the center of the door into 12 or 18 rectangular sections. The sections were completed with glass panes after importation. The ruling explained that in the condition as imported the product was considered an unfinished French door. The door was classified in subheading 4418.20.40, HTSUS, as “Builders joinery and carpentry of woodDoors and their frames and threshold: French doors.”

In another ruling, NY 811828, dated July 12, 1995, CBP ruled on the classification of the “Watergate” aluminum shower doors which were constructed of aluminum frames with panels of either tempered glass or translucent polycrystal. CBP determined that the applicable tariff provision for these “Watergate” aluminum shower doors was subheading 7610.00.30, HTSUS, as aluminum doors and their frames.

CBP also considered the classification of various styles of wood and glass doors in NY F84038, dated March 23, 2000. One of the categories of styles of doors consisted of wooden doors with a substantial amount of glass. Wood strips gave the appearance of windowpanes in the doors that may have divided the glass. The category of styles was known as a French door. We ruled that the applicable subheading for the French door style category was subheading 4418.20.40, HTSUS, which provided for “[b]uilders’ joinery and carpentry wood; doors and their frames and thresholds; French doors.” In other words the classification of the French door was based upon the wooden frames rather than the glass panes. CBP also classified aluminum screen doors with insert panels in heading 7610 again based on the frames as aluminum doors, windows and frames of aluminum, in NY E89242, dated November 26, 1999.

Similarly, in another ruling, NY K82426 dated February 17, 2004, CBP determined that the applicable subheading for wooden French doors with an exterior cladding of metal was subheading 4418.20.40, HTSUS as “builders’ joinery and carpentry of wood; doors and their frames and thresholds.” In addition, CBP determined that the applicable subheading for wooden terrace doors with an exterior cladding of metal was subheading 4418.20.80, HTSUS, as “builders’ joinery and carpentry of wood; other doors and their frames and thresholds.” Based on these rulings, we believe that doors consisting of multiple materials should be classified based on the material that makes up the door’s frame.

In this case, the product, the FrenchPorte sectional garage doors, consists of two constituent components, the extruded aluminum frame and the plastic polycarbonate panes. Accordingly, we must determine which of these two components imparts the essential character to the garage doors. You contend that consumers choose the FrenchPorte Sectional garage door because it looks like a French door. You point out that the polycarbonate panels cover the vast majority of the garage door’s surface area and thereby they are the most important component in determining the way the garage doors look. According to your position, the polycarbonate sheets are the component that is primarily responsible for the aesthetic appeal of the garage doors. Since the appearance of garage doors is the reason why most consumers want to purchase the product, you maintain that polycarbonate is the material that imparts the essential character to the sectional garage doors. Thus, you contend that it should be classified in heading 3925, HTSUS, as builders’ ware of plastics.

While we agree that the polycarbonate sheet does contribute to the visual impact and appeal of the garage door, the product brochures shows that the aluminum extrusions also play a major role in contributing to the appearance of the product. The aluminum extrusions have a baked on enamel finish and provide the divisions that create the look of individual panes. In other words, the aluminum extrusions also help create the appearance of a French door. Moreover, while the visual appeal of a Frenchporte garage door may be a very important reason why consumers purchase the product, nevertheless, the product’s chief purpose is to function as a garage door. This means that it must be able to open and close properly. The aluminum extrusions in the doorframe provide the structure and form of the garage door. It is the component that serves to hold the panels together and allow the product to open and close, and thereby function as a garage door.

We note that for a representative sample of the garage door, the K1001, the aluminum extrusions comprise the overwhelming majority of the value and weight of the entire door. Accordingly, based on the factors already noted, in this case, we conclude that the aluminum extrusions that make up the frame of the garage door determine its essential character. Therefore, we find that the FrenchPorte garage doors are classified based on their aluminum frames under heading 7610, HTSUS as: “Aluminum structures (for exampledoors, windows and their frames and thresholds for doors, balustrades, pillars and columns)...”. This determination is in accordance with the rulings cited above with respect to doors made of two different materials in which we have determined that the material that makes up the door’s frame imparts the essential character of the doors.

HOLDING:

In accordance with GRIs 2(b) and 3(b), the FrenchPorte garage doors are classified in heading 7610, HTSUS. They are specifically provided for in subheading 7610.10.0000, HTSUS, as: “Aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures: Doors, windows and their frames and thresholds for doors”, dutiable at a general, column one rate of duty of 5.7 percent ad valorem. Duty rates are provided for the requester’s convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/.

Sincerely

Gail Hamill, Chief
Tariff Classification and Marking Branch


Previous Ruling Next Ruling

See also: