Alu-poly manhole step

HQ 084347 August 4, 1989 CLA-2 CO:R:C:G 084347 VEA CATEGORY: Classification TARIFF NO.: 7616.90.00 Thomas W. Singer C.J. Tower Inc. 128 Dearborn Street Buffalo, New York 14207 RE: Alu-poly manhole step Dear Mr. Singer: Your letter of April 20, 1989, on behalf of MSU Mississauga Limited, requests a ruling on the classification of the MSU No. 360 Alu-poly manhole step under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The submission describes the article at issue as an Alu- poly manhole step. It is a U shaped article made from aluminum tubing. The legs of the U are slightly bent and are designed to be fitted into a wall forming a foothold measuring 20 mm x 14 mm. These steps are formed and coated in low density Dupont Sclair virgin polyethylene and weigh 276 grams plus or minus 10 grams. The complete article has an outside diameter of 1 inch (26 mm) and is made from aluminum tubing that has an outside diameter of 3/4 inches (20 mm), and a polyethylene coating, which measures 1.8 inches (3 mm). These steps have a high visibility orange color and are available in several sizes, including 12", 14", 16" and other commercial sizes. The aluminum steps are designed to be used in precast concrete manholes as a means of getting into and out of the holes. They are also used in other locations, including electrical vaults, pumping stations, chimneys, sewage and water - 2 - treatment plants, pulp and paper mills, and mine shafts, where occasional inspection is required. The design indicates use only in concrete and cinder block type installations. The articles are described as corrosion resistant, easy and economical to install, maintenance free, slip resistant, light weight and immune to temperature changes. The aluminum extrusion costs $1.125 and the polyethylene coating $1.05. The importer notes that these articles have been imported under subheading 7616.90.0080. ISSUE: Whether the aluminum steps are parts of structures classified in heading 7610, or other articles of aluminum classified in heading 7616 under the HTSUSA. LAW AND ANALYSIS: The General Rules of Interpretation (GRIs), the legal principles by which merchandise is classified, govern classification under the HTSUSA. According to GRI 1, the primary consideration in the classification is the terms of the heading and any relative section or chapter notes. The headings at issue in this case are: 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: - 3 - Classification in heading 7610 requires that the article be an aluminum structure, parts of structures, or aluminum plates, rods, profiles, tubes, or the like prepared for use in structures. These articles are not structures, nor are they parts of structures. Although the concrete manhole may be considered a structure, the aluminum steps are not actual parts of the manhole. A concrete manhole is a complete unit, which does not have parts. The aluminum steps are articles with a separate identity and function, which is unrelated to that of the manhole. Also, the aluminum steps are unlike any of the examples of parts of structures listed in 7610, 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. Finally, these articles are not aluminum plates, rods, profiles, or tubes prepared for use in structures. Thus, they cannot be classified in heading 7610. Based on the language of the heading, these steps are classified as other articles of aluminum in heading 7616. They are made of aluminum alloy and are not provided for in any other provision. HOLDING: The aluminum steps are classified as other articles of aluminum in heading 7616, subheading 7616.90.90, HTSUSA. Sincerely, John Durant, Director Commercial Rulings Division