CLA-2 CO:R:C:M 951160 CMS
Mr. J. Andrew P. Sweatman
Plettac, USA
12178 Greenspoint Dr.
Suite 137
Houston, TX 77060
RE: HQ 950408, Reconsideration, Affirmed; Scaffold Clamps;
Couplers; Articulated; Tubular; Forged; Forging; Cast;
Construction; Iron; Steel; 7326.90.90
Dear Mr. Sweatman:
This is in response to your request on behalf of Plettac
USA, dated January 31, 1992, for the reconsideration of HQ
950408 (January 3, 1992).
FACTS:
The merchandise is identified in the Plettac product
literature as couplers and clamps for scaffolding, and is
imported in right angle and swivel configurations. The products
are of drop forged steel construction, are hot dip galvanized and
are fitted with I-bolts or T-bolts to enable them to clamp around
tubing.
ISSUE:
Is the merchandise classified as parts of structures in
Heading 7308 of the Harmonized Tariff Schedule of the United
States (HTSUS), or as other articles of iron or steel in Heading
7326, HTSUS?
LAW AND ANALYSIS:
The HTSUS provides that the classification of articles is
governed by the General Rules of Interpretation (GRI's). GRI 1
states in pertinent part that "...classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...".
-2-
Heading 7308 describes "[s]tructures...and parts of
structures...of iron or steel". Heading 7326 describes "[o]ther
articles of iron or steel.
Heading 7326 by its own terms only covers articles which are
not described by other headings such as Heading 7308. The
Harmonized Commodity Description and Coding System Explanatory
Notes to Heading 7326, p. 1037, provide that the heading covers
merchandise "...other than articles included in the preceding
headings of this Chapter..." (emphasis in original). Thus, if
the merchandise is included in Heading 7308, it is classified
there and not in Heading 7326.
The Explanatory Notes to Heading 7308, p. 1020, state that
the heading covers products such as "...tubular scaffolding and
similar equipment...". The Explanatory Notes to Heading 7308
also state on p. 1020 that "[p]arts of structures include clamps
and other devices specially designed for assembling metal
structural elements of round cross-section (tubular or other)."
The merchandise under consideration is pictured and
described in the Plettac product brochure entitled "Complete
programme Scaffolding couplers and accessories". On p. 2 of the
literature it is stated that "[n]ot only do we produce all the
common types of couplers and special couplers, we also
manufacture special clamps..." (emphasis added). The right angle
devices are described on p. 6 as "Right-angle coupler with 'T'-
bolts and collar nuts", "Dual-purpose right angle clamp", and
"Right-angle coupler with eye bolts". The swivel devices are
described on p. 6 as "Dual-purpose swivel clamp" and "Swivel
coupler". It is stated that these products are for connecting
tubes with outer diameters of 42.4 mm or 48.3 mm.
It is clear that the products are used to assemble tubular
structural elements in order to erect scaffolding. The
"couplers" and "clamps" are described by Heading 7308 as parts of
structures. HQ 950408 correctly classified the merchandise as
parts of structures in subheading 7308.90.90, HTSUS.
The ruling requestor makes numerous arguments in support of
the contention that the merchandise is not classified in Heading
7308. It is argued that the products are "couplers", which are
distinguished from the products described in the Explanatory
Notes to Heading 7308 as "clamps". However, the ruling requestor
describes its own products as both "couplers" and "clamps" in the
product literature. Further, the Explanatory Notes describe
"clamps and other devices" (emphasis added). The ruling
requestor also refers to the statement in the Explanatory Notes
that the devices "usually have protuberances with tapped holes
in which screws are inserted...". However, the Explanatory Notes
merely state that the devices "usually" have such features; there
is no requirement that the devices must have protuberances.
-3-
The ruling requestor argues that the "tubular scaffolding"
described by the Explanatory Notes to Heading 7308 is not the
type of scaffolding which the Plettac devices are used to
assemble. The scaffolding with which the Plettac devices are
used, it is argued, are generally temporary assemblages which do
not permanently remain in position. The Explanatory Notes to
Heading 7308 state that once Heading 7308 structures "...are put
in position, they generally remain in position." However, the
ruling requestor acknowledges that the scaffolding with which the
Plettac devices are used may remain in position for periods of
six months. Further, the Heading 7308 Explanatory Notes describe
"tubular scaffolding and similar equipment", and merely state
that Heading 7308 structures "generally" remain in position. It
has not been established that the Plettac devices are used in
the assembly of scaffolding other than the scaffolding classified
in Heading 7308.
The argument that the Plettac devices are forged, not cast,
and are more appropriately classified in Heading 7326 as forged
articles is unpersuasive. As discussed above, Heading 7308 takes
precedence over Heading 7326. Additionally, the Heading 7308
Explanatory Notes provide that Heading 7308 articles may be made
from "forgings or castings" (emphasis added).
The ruling requestor attempts to distinguish the scaffolding
with which the Plettac devices are used, from the assemblages at
issue in S.G.B. Steel Scaffolding & Shoring Co., Inc. v. United
States, 82 Cust. Ct. 198, C.D. 4802 (1979), a case discussed in
HQ 950408. However, even without relying on S.G.B. Steel, supra,
the classification of the Plettac products in Heading 7308 of the
HTSUS is fully supported.
HQ 950408 correctly classified the Plettac merchandise as
parts of structures in subheading 7308.90.90, HTSUS.
HOLDING:
The Plettac products under consideration were correctly
classified as parts of structures in subheading 7308.90.90,
HTSUS. HQ 950408 (January 3, 1992), is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division
cc: District Director, Houston
Penalty Case 92-5301-20028