CLA-2 CO:R:C:G 087621 JMH
Mr. John McNally
Customs Administrator
Romero, Fernandez & McNally Co., Inc.
6775 Customhouse Plaza Ste. G
San Ysidro, CA 92073
RE: "Curtain walls", column units, window units, structures and
parts of structures, parts of structures or iron or steel,
parts of structures of aluminum, unassembled or incomplete
goods, composite good, essential character, GRI 2, GRI 3(b)
Dear Mr. McNally:
Your July 9, 1990, request for a classification ruling under
the Harmonized Tariff Schedule of the United States Annotated
("HTSUSA") on behalf of Tom Benson Industries Inc. for certain
column and window units was referred to this office for a reply.
FACTS:
The articles in question are building window units and
building column units imported from Mexico. The units are
designed to be attached to a steel building structure. The units
serve as an exterior building wall with built-in glass windows.
The two items together form a "curtain wall". The curtain wall
consists of a non-load bearing extruded aluminum frame and infill
materials of glass, stainless steel, aluminum and insulation.
The column unit is an aluminum frame with a stainless steel
facing, insulation and infill backing. A typical column unit
will contain 120 lbs of Korean aluminum, 150 lbs. of German steel
and various screws, sealants and gaskets.
The window unit is also mounted on an extruded aluminum
frame with a one inch thick insulated vision glass panel, and 1/4
inch thick spandrel glass panel, and a stainless steel spandrel
panel. The typical window unit contains 125 lbs. of Korean
aluminum, 41 lbs. of German stainless steel, 175 lbs. of American
glass, and various screws, sealants, and gaskets.
-2-
The components will be imported to Mexico where they will be
cut to length, drilled and put in condition for assembly. The
pieces will then be imported to the United States for assembly.
ISSUE:
Whether the column units are classified in subheading
7308.90.90, HTSUSA, as "Structures...and parts of structures...of
iron or steel...Other...other...", and the window units are
classified in subheading 7610.90.00, HTSUSA, as "Aluminum
structures...and parts of structures...Other..."
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUSA, 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..."
The column units and the window units together form
"curtain walls", the exterior architectural walls of buildings.
The "curtain walls" are designed to cover steel building
structures for the purpose of presenting a cosmetically
ornamental as well as non-load bearing wall. Both the window
units and column units are parts of buildings, or structures.
Structures and parts of structures are classified according
to their constituent materials. The window unit consists of a
window mounted on an aluminum frame. Heading 7810, HTSUSA,
specifically provides for "Aluminum structures...and parts of
structures (for example...windows and their frames...)..." In
accordance with GRI 1, the window unit is described by heading
7610. The proper classification for the window unit is
subheading 7610.90.00, HTSUSA, as "Aluminum structures...and
parts of structures (for example...windows and their frames...)
...Other..."
The column unit cannot be classified according to GRI 1
alone because it is a composite good not described by any one
heading. Composite goods consist of several elements. Such
articles are classified by the element which imparts the
article's essential character. See GRI 3(b), HTSUSA. It is the
opinion of this office that the essential character of the column
unit is imparted by stainless steel. Steel is the dominant
material by weight of the article. The steel forms the unit's
facing that creates the appearance of the wall. In accordance
with GRI 3(b) and GRI 1, the column unit is described by heading
-3-
7308, HTSUSA, as "Structures...and parts of structures...of iron
or steel..." The proper classification of the column units is
subheading 7308.90.90, as "Structures...and parts of
structures...of iron or steel...Other...Other..."
The above classifications are for the complete or assembled
units. However, the window and column units in question are to
be imported in an unassembled condition. According to GRI 2,
HTSUSA, incomplete or unassembled goods may be classified as the
complete or assembled item if they have the essential character
of the completed units upon importation.
HOLDING:
The column and window units are parts of structures.
Structures are classified according to their constituent
materials. The window units with frames of aluminum are
specifically described by heading 7610, HTSUSA. In accordance
with GRI 1, the appropriate classification for the window units
is subheading 7610.90.00, HTSUSA, as "Aluminum structures...and
parts of structures (for example...windows and their frames...)
...Other..."
The column units are composite goods under GRI 3(b), and
thus must be classified according to the material which gives the
units their essential character. An assembled column unit
receives its essential character from stainless steel. The
appropriate classification for the column units is subheading
7308.90.90 as "Structures...and parts of structures... of iron or
steel...Other...other..."
According to GRI 2, HTSUSA, incomplete or unassembled goods
may be classified as the complete or assembled item if they have
the essential character of the completed units upon importation.
Sincerely,
John Durant, Director
Commercial Rulings Division