HQ 084347: Alu-poly manhole step

us-cbp-cross-rulings-hq-084347HQ 084347: Alu-poly manhole stepGuidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.





                                       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
















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