CLA-2 CO:R:C:M 954776 DWS
Mr. Steve S. Ahn
U.S. Customs House Broker Co.
147-40 184th Street, Room 201
Jamaica, NY 11413
RE: Parabolic Aluminum Louvers with Steel Frames; Section XV,
Note 5; HQ 076367; Item 653.01; 7610.90.00
Dear Mr. Ahn:
This is in response to your letter of July 29, 1993, to the
Area Director of Customs, New York Seaport, on behalf of Daewoo
International America Inc., concerning the classification of
parabolic aluminum louvers with steel frames under the Harmonized
Tariff Schedule of the United States (HTSUS). Your letter was
referred to this office for a response together with the sample
louver.
FACTS:
The merchandise consists of parabolic aluminum louvers with
steel frames (model no. PL 2209-30 SSS). The 10 pound (lb.)
louvers are comprised of 3.8 lbs. of anodized aluminum in sheets or
coils with a purity of between 98.5 and 99.5 percent, and 6.2 lbs.
of steel frames made from cold rolled steel sheets with a black
enameled finish. They are designed for use in various applications
where diffusion of light is needed. One such use is as an
accessory to fluorescent fixtures in order to give the fixtures a
more aesthetically pleasing look.
The subheadings under consideration are as follows:
7610.90.00: aluminum plates, rods, profiles, tubes and the
like, prepared for use in structures: [o]ther.
The general, column one rate of duty is 5.7 percent ad
valorem.
7308.90.90: plates, rods, angles, shapes, sections, tubes and
the like, prepared for use in structures, of iron
or steel: [o]ther: [o]ther.
The general, column one rate of duty is 5.7 percent ad
valorem.
ISSUE:
Whether the parabolic aluminum louvers with steel frames are
classifiable under subheading 7610.90.00, HTSUS, as aluminum
articles prepared for use in structures, or under subheading
7308.90.90, HTSUS, as steel articles prepared for use in
structures?
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 part, section XV, note 5, HTSUS, states that:
[c]lassification of composite articles:
Except where the headings otherwise require, articles of base
metal (including articles of mixed materials treated as
articles of base metal under the General Rules of
Interpretation) containing two or more base metals are to be
treated as articles of the base metal predominating by weight
over each of the other metals. . .
Because the subject aluminum louvers with steel frames are
articles of base metal containing two or more base metals, under
section XV, note 5, HTSUS, they are classifiable as articles of
steel because that material predominates by weight over the
aluminum material. Therefore, it is our position that the aluminum
louvers with steel frames are classifiable under subheading
7308.90.90, HTSUS.
It has been suggested that HQ 076367, dated June 28, 1985, is
dispositive as to the classification of the merchandise. In that
ruling, aluminum louvers were held to be classifiable under item
653.01, Tariff Schedule of the United States (TSUS), which provides
for:
[h]angers and other buildings, bridges, bridge sections, lock-
gates, towers, lattice masts, roofs, roofing frameworks, door
and window frames, shutters, balustrades, columns, pillars,
and posts, and other structures and parts of structures, all
the foregoing of base metal: [o]ther.
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.
In this instance, we find that HQ 076367 is not instructive in
interpreting the classification of the aluminum louvers under the
HTSUS because the nomenclature previously interpreted has changed
and a dissimilar interpretation is required by the text of the
HTSUS. The subject aluminum louvers differ from the aluminum
louvers in HQ 076367 in that they possess steel frames, and section
XV, note 5, HTSUS, directs that the aluminum louvers with steel
frames are to be treated as articles of steel.
Therefore, it is our position that the parabolic aluminum
louvers with steel frames are classifiable under subheading
7308.90.90, HTSUS, as steel articles prepared for use in
structures.
HOLDING:
The parabolic aluminum louvers with steel frames are
classifiable under subheading 7308.90.90, HTSUS, as steel articles
prepared for use in structures.
Sincerely,
John Durant, Director
Commercial Rulings Division