CLA-2 CO:R:C:G 085908 TLS
Joyce Chung
Frontier Customhouse Broker
2311 E. Pacifica Pl.
Rancho Dominguez, California 90220
RE: Steel posts used as fence posts
Dear Ms. Chung:
You requested a ruling on the classification of steel posts
to be used as fence posts, under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA). We have been asked to
review N.Y. letter 830475 of June 20, 1988, which held these
posts to be classifiable under subheading 7308.90.9090, HTSUSA.
FACTS:
The steel post at issue is made of roll formed steel from
electro-galvanized steel sheet with a wall thickness of 0.093".
Its configuration is triangular and both ends of the steel are
bent inward with a small space allowed for the fittings which
will accept the fencing material. The post will be imported in
21' lengths and is intended to be used as a fence post.
ISSUE:
Under which of the following headings is the steel post
properly classified:
1) 7308, HTSUSA, covering structures and parts of
structures of iron or steel; tubes and the like, prepared for use
in structures, of iron or steel;
2) 7326, HTSUSA, covering other articles of iron or steel.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI) govern
classification under the HTS. GRI 1 requires that
classification be determined according to the terms of the
headings and any relative section or chapter notes. It is
evident from the description provided by the importer that the
steel post is not a structure as the term is customarily used.
This heading refers to buildings and permanent fixtures, such as
bridges and towers, as structures. The Explanatory Notes (EN) of
the HTSUSA offer additional guidance when determining the proper
classification of an article. The EN for heading 7308 explains
that this heading covers structures that are characterized by the
fact that once they are put in position, they generally remain in
that position. A steel post of the type being used here does not
necessarily remain in position once put there. It can be moved
to different positions and to different locations depending on
the boundaries it is used to protect. While the steel post under
consideration can remain fixed in one place after being put in
position, it does not have the permanency of a tower or an iron
gate, for instance. The steel post does not belong under 7308 as
a structure.
The EN further describes the type of article covered by 7308
as shutters, gates, sliding doors, assembled railings and
fencing. A fence post is not included in this class of
merchandise. We note that this type of fence post can be used to
string a single strand of barbed wire or a single charged
electrical wire. In some cases the fence can extend for many
miles. Such a single strand fence does not seem to us to be
included within the terms "structure" and "parts of structures"
as contemplated by the heading.
The 7326 heading applies to other articles of iron or steel
not otherwise provided for in the HTS. The steel post is not
mentioned by name or description anywhere in the HTS. However,
the EN for heading 7326 states that the heading includes, among
other things, fence posts. For these reasons we find the steel
posts offered for classification here fall within the terms of
this heading.
HOLDING:
The steel posts to be used as fence posts are properly
classified under subheading 7326.90.9090, HTSUSA, as an article
of iron or steel.
Inasmuch as N.Y. letter 830475 no longer reflects the
position of the Customs Service, it is modified pursuant to 19
C.F.R. 177.9(d).
Sincerely,
John Durant, Director
Commercial Rulings Division