HQ 950408, Reconsideration, Affirmed; Scaffold Clamps; Couplers; Articulated; Tubular; Forged; Forging; Cast; Construction; Iron; Steel; 7326.90.90

HQ 951160 July 6, 1992 CLA-2 CO:R:C:M 951160 CMS CATEGORY: Classification TARIFF NO.: 7308.90.90 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