HQ H253901
CLA-2 OT:RR:CTF:CPM HQ H253901 MAB
Tariff No.: 7610.90.00, 7616.99.50
Port Director
U.S. Customs and Border Protection
1000 2nd Avenue (Suite 2100)
Seattle, WA 98104-3629
RE: Internal Advice #14/008; Classification of aluminum alloy components of a deck railing system
Attn: Dennis Sondergaard, Import Specialist
Dear Port Director:
The following is in response to your transmittal dated August 16, 2013, requesting Internal Advice in accordance with 19 CFR 177.11(b)(4), concerning the proper classification of various types of aluminum alloy components of a deck railing system under the Harmonized Tariff Schedule of the United States (“HTSUS”) initiated by letter dated May 1, 2013, by counsel on behalf of its client, Regal Ideas, Inc. (“Regal”). This decision takes into consideration the samples that Regal submitted to our office in December 2014. We have also considered arguments presented by counsel, on behalf of its client, in a meeting with my staff on August 10, 2017, and a supplemental submission submitted on August 30, 2017.
FACTS:
The subject merchandise, entered in 2012 and 2013, consists of an assortment of aluminum alloy components that are imported from China and used in the assembly of a deck railing system. The four types of components at issue consist of posts, top and bottom railings, pickets and decorative post caps and base covers. All of the components are produced via an extrusion process, drilled, bent or notched, cut to length and powder coated (i.e., further worked). With the exception of the decorative post caps and base covers, the components have a uniform cross-section but do not have a uniform wall thickness. Regal explains that the non-uniform wall thickness is intentional to meet the building codes. The specific articles in the entries at issue are as follows:
Posts: hollow straight square posts in 36” and 42” lengths and either 21/4” square or 4” square width with welded rail brackets; the welded rail brackets are positioned on the posts in configurations that allow for the rails to connect to the post at a 90 degree angle for a corner post, on only one side for an end post, on two sides for a line post, or for use with a separately sold angle bracket for a stair post; smaller width posts feature an attached 4” base plate and the larger width posts feature an attached 6” base plate; the base plates contain tapped screw holes for fastening to a deck or other flooring; the posts are coated white, black, textured black, taupe, yard bronze or titanium slate and packaged in single units with a removable post cap snapped into place. Fastener packages and universal brackets are sold separately.
Top and Bottom Railings: hollow top and bottom rails, packaged together, in six, eight, ten and twelve foot lengths, and coated white, black, textured black, taupe, yard bronze or titanium slate; the top and bottom rails are shaped differently, but both are shaped to fit into the welded brackets on the posts. The installation guide instructs the installer to insert the rails into the brackets on the posts, plumb and fasten posts to deck, drill holes to align the bracket and rail, and insert and fasten the rail to the post with color matching screws that are sold separately. Regal ideas, http://regalideas.com/step-two-install-top-and-bottom-rails/ (last visited Sept. 14, 2017).
Picket Packages: hollow straight pickets of 36” or 42” in length and either ¾ inch or 19/16 inches width; coated white, black, textured black, taupe, yard bronze or titanium slate; they are seamless and notched to fit inside the top and bottom railings; the ¾ inch pickets are packaged in 14, 19 or 24 quantities with enough four inch spacers to match the six, eight, ten or twelve foot long rails. The wide pickets come in quantities of six along with 14 spacers to cover three feet of rail. The installation instructions for the pickets state “Important to note that pickets are grooved on two sides of each end of the picket. The pickets lock the top and bottom rails together. This eliminates the need of a bottom rail support and no need for screws in the pickets.” Regal ideas, http://regalideas.com/step-three-install-pickets-or-glass/ (last visited Sept. 14, 2017)
Decorative Post Caps and Base Covers: decorative post caps that are not hollow or of uniform cross section; coated in white, black, textured black, taupe, yard bronze or titanium slate and shaped as a ball, a pyramid or a tower, that snap on to replace the original cap sold in place on the posts; base plate covers wrap around post bases to hide fasteners; both items come in white, black, textured black, taupe, yard bronze or titanium slate.
In their imported condition, the assorted components for Regal’s deck railing system are packaged as noted above, in groupings for the top and bottom rails, or the correct number of pickets and spacers, or individually for the posts, decorative post caps and base covers. Each package is labeled by part number. Regal imports the instant merchandise packaged for retail sale. Retailers place the merchandise in retail displays that are grouped by category (e.g., top and bottom railings packaged together, picket packages with spacers, posts, etc.). At retail, the customers can select the components needed to build their railing for either commercial or residential decks.
ISSUE:
Whether the imported merchandise is classified as “Aluminum bars, rods and profiles” in heading 7604, HTSUS, or as “Aluminum tubes and pipes” in heading 7608, HTSUS, or as “Aluminum structures . . . and parts of structures . . .; aluminum plates, rods, profiles, tubes and the like, prepared for use in structures” in heading 7610, HTSUS, or as “Other articles of aluminum” in heading 7616, HTSUS.
LAW & ANALYSIS:
Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes, and unless otherwise required, according to the remaining GRIs taken in order.
The HTSUS headings under consideration are as follows:
7604 Aluminum bars, rods and profiles:
* * * * *
7608 Aluminum tubes and pipes:
* * * * *
7610 Aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures:
* * * * *
7616 Other articles of aluminum:
* * * * *
Legal Note 1 to Chapter 76, HTSUS, provides the following, in pertinent part:
In this Chapter the following expressions have the meanings hereby assigned to them:
(b) Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or descaling), provided that they have not thereby assumed the character of articles or products of other headings.
(e) Tubes and pipes
Hollow products, coiled or not, which have a uniform cross section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the HTSUS at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
The EN for heading 7604, HTSUS, provides the following, in pertinent part:
These products, which are defined in Notes 1 (a) and 1 (b) to the Chapter, correspond to similar goods made of copper. The provisions of the Explanatory Note to heading 74.07 apply therefore, mutatis mutandis, to this heading.
The heading does not cover:
(a) Rods and profiles, prepared for use in structures (heading 76.10). (emphasis in original)
The EN for heading 7407, provides the following, in pertinent part:
The products of this heading are usually obtained by rolling, extrusion or drawing, but may also be obtained by forging (whether with the press or hammer). They may subsequently be cold finished (if necessary after annealing) by cold drawing, straightening, or other processes which give the products a finish of higher precision. They may also be worked (e.g., drilled, punched, twisted or crimped), provided that they do not thereby assume the character of articles or of products of other headings. The heading also covers hollow profiles including finned or gilled tubes and pipes obtained by extrusion. However, tubes and pipes to which fins or gills have been attached, e.g., by welding, are excluded generally heading 74.19. (emphasis in original)
The EN for heading 7608, HTSUS, provides the following, in pertinent part:
The heading does not cover:
(d) Tubes and pipes made up into specific identifiable articles, such as those prepared for use in structures (heading 76.10), machinery or vehicle parts (Sections XVI and XVII), etc. (emphasis in original)
The EN for heading 7610, HTSUS, provides the following, in pertinent part:
The provisions of the Explanatory Note to heading 73.08 apply, mutatis mutandis, to this heading.
In view of their lightness, aluminum and its alloys are sometimes used instead of iron or steel in the manufacture of structural frameworks, ships’ superstructures, bridges, sliding doors, electric grid or radio pylons, telescopic pit props, door or window frames, railings, etc.
The EN for heading 7308, HTSUS, provides the following, in pertinent part:
This heading covers complete or incomplete metal structures, as well as parts of structures. For the purpose of this heading, these structures are characterised by the fact that once they are 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 castings, by riveting, bolting, welding, etc. Such structures sometimes incorporate products of other headings such as panels of woven wire or expanded metal of heading 73.14. Parts of structures include clamps and other devices specially designed for assembling metal structural elements of round cross section (tubular or other). These devices usually have protuberances with the tubing.
Apart from the structures and parts of structures mentioned in the heading, the heading also includes products such as:
Pit head frames and superstructures; adjustable or telescopic props, tubular props, extensible coffering beams, tubular scaffolding and similar equipment; sluice-gates, piers, jetties and marine moles; lighthouse superstructures; masts, gangways, rails, bulkheads, etc., for ships; balconies and verandahs; shutters, gates, sliding doors; assembled railings and fencing; level-crossing gates and similar barriers; frameworks for greenhouses and forcing frames; large-scale shelving for assembly and permanent installation in shops, workshops, storehouses, etc.; stalls and racks; certain protective barriers for motorways, made from sheet metal or from angles, shapes or sections.
The heading also covers parts such as flat-rolled products, “wide flats” including so-called universal plates, strip, rods, angles, shapes, sections and tubes, which have been prepared (e.g., drilled, bent or notched) for use in structures.
The EN for heading 7616, HTSUS, states, in pertinent part, the following:
This heading covers all articles of aluminum other than those covered by the preceding headings of this Chapter, or by Note 1 to Section XV, or articles specified or included in Chapter 82 or 83, or more specifically covered elsewhere in the Nomenclature. (emphasis in original)
Since all of the items of merchandise at issue (railings, pickets, posts and post caps/bases) are made of aluminum alloy, they are classified in Chapter 76 of the HTSUS, which covers “Aluminum and Articles Thereof.” See also Subheading Note 1(b) to Chapter 76, HTSUS. Furthermore, we agree that if the rails, pickets and posts do not have a uniform wall thickness, as Regal claims, they meet the definition of “profiles” in Note 1(b) to Chapter 76, and no other pertinent definition in the note. Lastly, we agree with Regal that since the decorative post caps and base plate covers do not have a uniform cross section along their whole length, they are not described by the term “profile” or any of the other terms in Note 1 to Chapter 76. Hence, as the rails, posts and pickets are the profile shapes used to assemble a deck railing, we will consider them separately from the decorative post caps and base plate covers.
Heading 7610, HTSUS, provides for "Structures … and parts of structures … of aluminum." The term “structure” is not defined in the tariff. The Court examined the meaning of the term "structure" in S.G.B. Steel Scaffolding & Shoring Co., Inc. v. United States, 82 Cust. Ct. 197, 211 (Cust. Ct. 1979) and determined that "there is no precise definition of the term ‘structure.’” It noted that the common meaning of tariff descriptions has frequently been applied by the courts in such instances. “To ascertain the common meaning of a term, a court may consult ‘dictionaries, scientific authorities, and other reliable information sources’ and ‘lexicographic and other materials.’” Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1356 (Fed. Cir. 2001) (quoting C.J. Tower & Sons v. United States, 673 F.2d 1268, 1271 (CCPA 1982)). In addition, the Explanatory Notes of the Harmonized Commodity Description and Coding System (“ENs”) while not binding law, offer guidance as to how tariff terms are to be interpreted. Len-Ron Mfg. Co. v. United States, 334 F.3d 1304, 1309 (Fed. Cir. 2003) (noting that ENs are "intended to clarify the scope of HTSUS subheadings and to offer guidance in their interpretation" (citing Mita Copystar Am. v. United States, 21 F.3d 1079, 1082 (Fed. Cir. 1994)).
In Headquarters Ruling Letter (“HQ”) (August 1, 2005), CBP drew from the following three dictionary sources to define the term “structure”: 1) Dictionary.com, http://www.dictionary.com: “Something made up of a number of parts that are held or put together in a particular way: … The way in which parts are arranged or put together to form a whole; … The interrelation or arrangement of parts in a complex entity: … Something constructed, such as a building;” 2) The American Heritage Dictionary of the English Language, (4th Ed. 2000): “1. Something made up of a number of parts that are held or put together in a particular way: … 2. The way in which parts are arranged;” and 3) Merriam-Webster, www.m-w.com: “Something built as a dwelling, shelter, or place for human activity … 2. Something put together by arranging or connecting an array of parts …” Based on these definitions, CBP determined that the term “structure” refers to “a complex system consisting of a number of different parts or sections.” In addition, EN 73.08 emphasizes that structures are stationary objects usually made from shapes, castings or other components by welding, bolting and other connections.
Furthermore, the term “part” is not defined in the HTSUS. In the absence of a statutory definition, the courts have fashioned two distinct but reconcilable tests for determining whether a particular item qualifies as a “part” for tariff classification purposes. Bauerhin Techs. Ltd. Pshp. v. United States, 110 F.3d 774, 779 (Fed. Cir. 1997). Under the test initially promulgated in United States v. Willoughby Camera Stores, Inc. (“Willoughby”), 21 C.C.P.A. 322, 324 (1933), an imported item qualifies as a part only if can be described as an “integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article.” Bauerhin, 110 F.3d at 779. Pursuant to the test set forth in United States v. Pompeo (“Pompeo”), 43 C.C.P.A. 9, 14 (1955), a good is a “part” if it is “dedicated solely for use” with a particular article and, “when applied to that use…meets the Willoughby test.” Bauerhin, 110 F.3d at 779 (citing Pompeo, 43 C.C.P.A. at 14); Ludvig Svensson, Inc. v. United States, 63 F. Supp. 2d 1171, 1178 (Ct. Int'l Trade 1999) (holding that a purported part must satisfy both the Willoughby and Pompeo tests).
Hence, in HQ H022180 (May 1, 2009), we concluded that balustrades are “structures” because they are complex systems consisting of a number of parts or sections (bars riveted or bolted to a rail) that, once put in position, generally remain in position. See EN 73.08. There, we found that the steel balusters at issue, which are used as the upright supports of a balustrade, are parts of those structures and are thereby classified under heading 7308, HTSUS. See also HQ H044637 (February 2, 2009).
A balustrade is “a row of balusters topped by a rail.” Merriam-Webster, https://www.merriam-webster.com/dictionary/balustrade (last visited Sept. 14, 2017). In the deck building industry, the term “balusters” is used interchangeably with the term pickets. See The Deck Barn, http://www.thedeckbarn.com/default.aspx (last visited Sept. 14, 2017) (“Dextrusions Brand Balusters (Spindles or Pickets))”; MMC Vinyl-Aluminum Fencing & Railing, https://mmcfencingandrailing.com/what-is-a-baluster/ (last visited Sept. 14, 2017) (“Many people confuse balusters with spindles, so we’d like to clarify that these two terms actually describe the same structure. In fact, balusters are often called spindles. They are sometimes called pickets as well, though the term pickets more accurately refers to wooden stakes driven into the ground (typically to form a fence).”); Decks.com, http://www.decks.com/how-to/332/deck-railing-balusters (last visited Sept. 14, 2017) (“Balusters or pickets are the rail components used to provide infill for deck guard rails. IRC code prohibits guard rails from having any openings that would allow a 4" sphere to pass through. This rule produces the need for an attractive and economical repeated system for filling in the openings between rail posts and rail top and bottom members.”).
In fact, the iron and steel balusters at issue in HQ H022180 and HQ H044637 were similar to the pickets here. Once the rail (bannister) was installed, a hole is drilled into the underside of the wood and in the stair. A top and bottom iron shoe is placed over the baluster. The steel or iron balusters are inserted into the hole in the banister and the hole in stair and glued into place. The shoes are slid up and down to cover the insertions point and the set screw is tightened to keep it into place. YouTube, https://www.youtube.com/watch?v=8USuGLtGuGM; http://www.homedepot.com/catalog/pdfImages/47/470bc760-f036-4034-b490-6228b1e33cb8.pdf (last visited Sept. 11, 2017)
Similarly, the pickets are inserted into the channel in the top bottom rails. They lock in place where their notch meets the rail edge thereby keeping the top and bottom rails from sagging and keeping them parallel to each other. According to the installation instructions, this eliminates any need for other support to the bottom rail. The spacers are secured into location by an interconnection mechanisms on their edges that mate with an interconnection mechanisms along the length of the channels in the top and bottom rails. The spacers leave a hole for the pickets to extend through and help to keep them in place. Hence, albeit without glue and screws, the pickets in the instant case are installed in a similar manner and serve the same purpose in relation to the overall railing system or balustrade, as do the balusters in the aforementioned rulings.
As such, the pickets are certainly an integral component of the balustrade or deck railing system, as are the posts and rails. Without all of them being properly fitted together and secured, the deck railing could not function to guard against falls off of the elevated deck, assist ambulation on the deck or stairs as a handrail, or prevent objects, pets or small children from falling through the rails or getting stuck between the pickets. Moreover, by their patented design, all of the components are dedicated solely for use in the deck railing system. The deck railing is stationary once installed, consists of a number of parts, held together by screws, bolts and interlocking mechanisms. As we have previously found that a balustrade is a structure, the instant rails, pickets and posts are parts of a structure described in heading 7610.
Regal believes that the parenthetical listing of exemplars in the heading are only examples of parts of structures as they follow that term. The heading text reads Aluminum structures . . . and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns);” The parenthetical examples are of both structures and parts of structures. There is nothing in the placement of the parenthetical after the entire phrase “aluminum structures and parts of structures” that delineates it as examples of only the latter portion of the phrase. If Regal were correct, both bridges and bridge sections are parts of structures, even though one would be hard pressed to state what larger structure an entire bridge is part of. Likewise with roofs, which presumably would consist of more components and be more complete than roofing frames, yet both are named. Balustrades, as we have already discussed, are made up of several components, namely posts or newels, rails or banisters, and balusters, spindles or pickets. Columns and pillars, on the other hand, are similar to posts and newels in that they are upright supports, but often support a roof rather than a rail or banister. The point is that there is nothing in the parenthetical listing here or in EN 73.08 that delineates which are structures and which are parts of structures. Any argument as to the import of that distinction is meritless.
Arguedo, the first portion of the heading text does not describe the instant merchandise, the terms after the semi-colon certainly do. It states: “….profiles . . . , prepared for use in structures.” The term “part” does not appear in the second phrase of the heading, which is separated by a semicolon. Therefore, there is no need to discuss whether the instant merchandise is parts of a balustrade or whether a balustrade itself is a part of a larger structure. The profiles here, namely posts, pickets and rails, are prepared by extruding, bending, shaping, cutting and notching in a particular manner to form an interlocking deck railing system. Whether the structure for which they are prepared is a balustrade itself or a railed deck, the instant merchandise is described by the terms of the second portion of the heading text of heading 7610, HTSUS. In fact, EN 76.10 explicitly lists aluminum railings as classified in the heading. Therefore, the posts, pickets and rails are classified there and cannot be classified in any other heading at issue.
Furthermore, CBP has classified similar merchandise of aluminum as parts of structures in heading 7610, HTSUS. In New York Ruling 814619 (September 28, 1995), CBP classified aluminum railings from Canada used in both commercial and residential applications in heading 7610, HTSUS. The railings in NY 814619 are not unlike the instant railings under consideration since they, too, were available in different styles. In N121386 (September 29, 2010), CBP classified aluminum fence sections in heading 7610, HTSUS, which were composed of two square tubular end posts with caps connected between the end posts to three horizontal profiles with holes through which three square tubular bars with decorative ends are vertically placed. Similarly, in N137841 (January 7, 2011), CBP classified pre-constructed and unassembled aluminum fence sections comprised of top rails, top rail infills, posts bottom rails and pickets in heading 7610, HTSUS, noting that after assembly they would make complete fence sections. In NY N169385 (June 13, 2011), CBP classified unassembled aluminum fence panel kits consisting of 15 pickets, three rails, one post, three rods, grommets and screws to be used in residential fencing applications in heading 7610, HTSUS.
Additionally, CBP has classified similar merchandise of steel as parts of structures in heading 7308, HTSUS, the analogous heading for steel structures to heading 7610 for aluminum structures. In NY N135692 (December 23, 2010) and NY N137158 (December 23, 2010), CBP classified unassembled barrier guardrails consisting of pre-drilled metal tubing as parts of structures in heading 7308, HTSUS. In HQ H166457 (November 31, 2011), CBP classified the “Versa-Rail” Stairwell Safety Railing as parts of structures in heading 7308, HTSUS.
Regal asserts that the instant merchandise is not packaged as a kit and therefore cannot be considered prepared for use in a structure, as was the railing system in H166457. While a kit has a predetermined size, style and color for its railing section, there is less choice in the combination of components than Regal implies. Once you decide a color for your deck railing, you choose the components in that or a coordinated color. The minimum height of your railing is mandated by building codes as is the number of pickets and spacers you will need for any given length of rail. The posts come in only two sizes, and once you choose a size, you must choose other posts in the same size. The rails are only certain lengths so as to be supported by posts in such a way that they will pass the load tests. The patent itself refers to the merchandise as a “railing set”. See Liefke, Enclosed Fence/Railing set (2009). Hence, this is a distinction without a difference. The instant merchandise is no less a part of a structure than is a kit of similar components.
In its supplemental submission, Regal states that CBP should consider a recent Canadian International Trade Tribunal (CITT) decision classifying what it describes as identical railing system components imported by its sister entity, RBP Imports, Ltd., in heading 7604, HTS, as hollow profiles, offering the same arguments. Regal admits that a foreign court decision is not binding on the United States. Even so, we respectfully disagree with the CITT decision.
Lastly, we disagree with Regal on the import of the exemplar in EN 73.08 of “assembled railings.” Regal notes that it is qualified and not listed simply as “railings,” thereby concluding that the drafters intended to exclude unassembled railings or parts of railings. But Regal does not take note of the entire EN. First, the mention of “assembled railings” is part of an un-delineated list of exemplars that are either a structure or a part of a structure not mentioned in the heading text. As the list is preceded by the terms “such as,” it is not an exclusive list. Therefore, unassembled railings certainly could be and as noted above, have been classified in headings 7308 or 7610 as parts of structures. More importantly, though, Regal ignores the next portion of the EN describing articles that have been prepared for use in structures, as the instant merchandise has been.
We therefore find that the picket packages, posts and top and bottom railings packaged together are parts of structures and profiles that have been prepared for use in structures and should be classified in heading 7610, HTSUS, which provides for “aluminum structures…parts of structures;…aluminum plates, rods, profiles, tubes and the like, prepared for use in structures.” Thus, they are excluded from classification as profiles in heading 7604, HTSUS, by EN 76.04 exclusion (a) and from classification in heading 7608 by the EN 76.08 exclusion (d).
The decorative post caps and base covers at issue are made from aluminum alloy that are used as end caps and base plates for the posts. Regal asserts classification of these items under heading 7616, HTSUS, as other articles of aluminum, other, other, other, because the goods are not more specifically provided for in any other tariff heading.
The question as to what processes are sufficient to advance an item beyond a casting was addressed in HQ 963283 (May 11, 2000), which stated the following: “Customs longstanding position on the issue of advancements in castings is that the casting process is considered when, after the casting solidifies and cools, surface imperfections are removed by ballast cleaning, chipping, burning or combination of these processes. Certain independent and additional processes not merely incidental to the general foundry work are considered to advance an article beyond casting.” It was also determined in NY G81782 (September 25, 2000) that “[o]nce the steel casting is further processed…by machine-lathing to specific size and drilling holes, it has been advanced beyond the definition of cast article.”
Upon inspection of the samples provided, we find that the subject castings have been advanced and are therefore classifiable under heading 7616, HTSUS, which provides for other articles of aluminum. We therefore concur with Regal that the decorative post caps and base covers do not conform to the definitions set forth in the ENs for profiles, tubes/pipes, etc., and are not classified as structures or parts of structures in heading 7610, HTSUS. See also EN for heading 7616, HTSUS.
The merchandise in question may be subject to antidumping duties or countervailing duties (AD/CVD). We note that the International Trade Administration in the Department of Commerce is not necessarily bound by a country of origin or classification determination issued by CBP, with regard to the scope of antidumping or countervailing duty orders. Written decisions regarding the scope of AD/CVD orders are issued by the International Trade Administration and are separate from tariff classification and origin rulings issued by CBP. The International Trade Administration can be contacted at http://www.trade.gov/ia/. A list of current AD/CVD investigations at the United States International Trade Commission can be viewed on its website at http://www.usitc.gov. AD/CVD cash deposit and liquidation messages can be searched using ACE, the system of record for AD/CVD messages, or the AD/CVD Search tool at http://addcvd.cbp.gov/index.asp?ac=home.
HOLDING:
By operation of GRI 1, the subject railings, pickets and posts are classified under heading 7610, HTSUS. They are specifically provided for in subheading 7610.90.0080, HTSUSA (annotated), which provides for “Aluminum structures (excluding prefabricated buildings o heading 9406) and parts of structures (for examples, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures: Other… Other: Other.” The 2013 column one, general rate of duty is 5.7% ad valorem. The subject castings (post caps and base covers) are classified under heading 7616, HTSUS. They are specifically provided for in subheading 7616.99.5060, HTSUS, which provides for “Other articles of aluminum: Other: Other: Other…Other: Castings” The 2013 column one, general rate of duty is 2.5% ad valorem.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division