CLA-2:CO:R:C:M 956727 JAS
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
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.
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
7308.90.95 Other...5.7 percent
* * * *
8905 Floating docks:
8905.90.10 Floating docks...3.7 percent
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,
1989). - 3 -
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.
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.
John Durant, Director
Commercial Rulings Division