CLA-2 CO:R:C:M 953376 DWS
Ms. Kathleen Crawford
Manager, Customs Affairs
BDP International Inc.
1017 4th Avenue
Lester, PA 19029-1813
RE: Modification of NY 881001; Fence Fittings; Explanatory Note
83.02; Sato Shoji, Inc. v. U.S.; Item 647.00; Explanatory Note
83.02, BTN; HQ 950059
Dear Ms. Crawford:
This is in response to your letter of February 2, 1993, on
behalf of Aruvil International Inc., requesting reconsideration of
NY 881001, dated December 11, 1992, and NY 881003, dated December
9, 1992, concerning the classification of various fence fittings
under the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of steel pressed, hot dip galvanized
fence fittings which are used in the construction of chain link
fences. Specifically, the fittings include sleeve brackets,
universal brackets, adjustable brackets, gate latches, decorative
scrolls, and gate clips, all of which are gate fittings, and
sleeves, truss rod tighteners, and flange plates, all of which are
fence fittings.
In NY 881003, the sleeve brackets, universal brackets,
adjustable brackets, and gate latches were held to be classifiable
under subheading 8302.49.60, HTSUS, as other mountings, fittings,
and similar articles, of iron or steel. In NY 881001, the
decorative scrolls, sleeves, gate clips, truss rod tighteners, and
flange plates were also held to be classifiable under subheading
8302.49.60, HTSUS.
It is claimed that all of the subject fittings are
classifiable under subheading 7326.90.90, HTSUS, as other articles
of iron or steel.
The subheadings under consideration are as follows:
8302.49.60: [b]ase metal mountings, fittings and similar
articles suitable for furniture, doors,
staircases, windows, blinds, coachwork,
saddlery, trunks, chests, caskets or the like;
base metal hat racks, hat-pegs, brackets and
similar fixtures; castors with mountings
of base metal; automatic door closers of base
metal; and base metal parts thereof: [o]ther
mountings, fittings and similar articles, and
parts thereof: [o]ther: [o]ther: [o]f iron or
steel, of aluminum or of zinc.
The general, column one rate of duty is 5.7 percent ad
valorem.
7326.90.90: [o]ther articles of iron or steel: [o]ther:
[o]ther: [o]ther: [o]ther.
The general, column one rate of duty is 5.7 percent ad
valorem.
ISSUE:
Whether the fence fittings are classifiable under subheading
7326.90.90, HTSUS, as other articles of iron or steel, or under
subheading 8302.49.60, HTSUS, as other mountings, fittings, and
similar articles, of iron or steel?
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 understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive, are to
be used to determine the proper interpretation of the HTSUS. 54
Fed. Reg. 35127, 35128 (August 23, 1989). In part Explanatory Note
83.02 (pp. 1118 - 1120) states that:
[t]his heading covers general purpose classes of base metal
accessory fittings and mountings, such as are used largely
on
furniture, doors, windows, coachwork, etc. . .
[t]he heading covers:
(A) Hinges of all types . . .
(B) Castors, as defined in Chapter Note 2. . .
(C) Mountings, fittings and similar articles suitable for
motor vehicles . . . not being parts or accessories of
Section XVII. . .
(D) Mountings, fittings and similar articles suitable for
buildings
This group includes:
(1) Door guards fitted with chains, bars, etc.;
espagnolette or casement bolts or fittings; casement
fasteners and stays; fanlight or skylight openers,
stays and fittings; cabin hooks and eyes; hooks and
fittings for double windows; hooks, fasteners, stops,
brackets and roller ends for shutters or blinds;
letter-box plates; door knockers, spy holes, etc.
(other than those fitted with optical elements). . .
(E) Mountings, fittings and similar articles suitable for
furniture . . .
(F) (1) Fittings and similar articles for trunks, chests,
suit-cases or similar travel goods . . .
(2) Corner braces, reinforcing plates, angles, etc., for
chests, trunks, caskets, boxes, suit-cases, etc.
(3) Fittings and similar articles for saddlery . . .
(4) Fittings and similar articles for caskets or coffins.
(G) Hat-racks, hat-pegs, brackets . . . and similar fixtures
. . .
(H) Automatic door closers, spring or hydraulic types, for
doors, gates, etc.
It has been suggested that the holding in Sato Shoji, Inc. v.
U.S., C.D. 4282 (1971), a decision under the Tariff Schedules of
the United States (TSUS), is dispositive as to the classification
of the subject gate fittings under the HTSUS.
Item 647.00, TSUS, provides for:
[h]inges; and fittings and mountings not specially provided
for, suitable for furniture, doors, windows, blinds,
staircases, luggage, vehicle coach work, caskets, cabinets,
and similar uses; all the foregoing of base metal, whether
or not coated or plated with precious metal: [n]ot coated
or plated with precious metal: [o]f iron or steel, of
aluminum, or of zinc.
In Sato Shoji, gate fittings were held to be classifiable
under item 647.00, TSUS, as iron or steel fittings and mountings
not specially provided for. This decision was based upon
Explanatory Note 83.02, Brussels Tariff Nomenclature (BTN), which
states in pertinent part that:
[t]he present heading includes, inter alia:
(A) xxx
(B) Door closers, including automatic spring or hydraulic
types, for doors, gates, etc.; door stops.
(C) Fittings for reinforcing, suspending, fixing or closing
doors, windows, shutters or blinds (but not including
locks and padlocks - heading 83.01). This group
includes:
door guards fitted with chains, bars, etc.; espagnolette
and casement bolts and fittings; casement fasteners and
stays; fanlight and skylight openers, stays and fittings;
cabin hooks and eyes; hooks and fittings for double
windows; hooks, fasteners, stops, brackets and roller ends
for shutters and blinds; letter-box plates; door knockers,
spy holes, etc. (other than those fitted with optical
elements).
It was stated in Sato Shoji that:
[f]rom the foregoing, it is apparent the intent of the framers
of the so-called Brussels Nomenclature was to include hinges,
mountings and fittings for, among other things, doors and
gates. Since the language of the [TSUS] is similar it
appears that those who drafted the statute were of the same
intention.
The imported articles fit within the list of exemplars set
forth, supra, and are therefore intended to be encompassed
by the statutory language employed by item 647.00, supra.
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.
It is our position that the holding in Sato Shoji is
applicable to the classification of gate fittings for fences under
the HTSUS. As in Sato Shoji, we find that fence gates are similar
in kind to doors. With regard to the classification of gate
fittings for fences, the nomenclature previously interpreted has
basically remained unchanged and no dissimilar interpretation is
required by the text of the HTSUS.
Consequently, the gate fittings are classifiable under
subheading 8302.49.60, HTSUS, as other mountings, fittings, and
similar articles, of iron or steel.
With regard to the classification of the remaining fence
fittings, we find that they are not described under heading 8302,
HTSUS. Explanatory Note 83.02 provides an extensive and exhaustive
list of articles that are covered under heading 8302, HTSUS.
Excluding gate fittings, fence fittings in general are not similar
in kind to any of the articles under heading 8302, HTSUS. The only
similarity is in the very broad term "fitting". Obviously, there
is no intent to include all fittings, only those fittings of a
certain type. Thus, although not specifically named, boat fittings
would be included within the heading, because boats are for water
conveyance which is similar to land conveyance by automobiles. See
HQ 950059, dated October 21, 1991.
Because the subject fittings, other than the gate fittings,
are not described elsewhere under the HTSUS, it is our position
that they are classifiable under subheading 7326.90.90, HTSUS.
HOLDING:
The gate fittings are classifiable under subheading
8302.49.60, HTSUS, as other mountings, fittings, and similar
articles, of iron or steel.
The fence fittings, other than the gate fittings, are
classifiable under subheading 7326.90.90, HTSUS, as other articles
of iron or steel.
EFFECT ON OTHER RULINGS
Pursuant to section 177.9(d)(1), Customs Regulations
[19 CFR 177.9(d)(1)], NY 881001 is modified to reflect the
reasoning in this ruling.
NY 881003 is affirmed in full.
Sincerely,
John Durant, Director