us-cbp-cross-rulings-hq-084532•HQ 084532: Steel; Structural steel; barrier rail; steel bracing; South Africa; bridge section; parts of structures
HQ 084532: Steel; Structural steel; barrier rail; steel bracing; South Africa; bridge section; parts of structures
us-cbp-cross-rulings-hq-084532HQ 084532: Steel; Structural steel; barrier rail; steel bracing; South Africa; bridge section; parts of structuresGuidance
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 084532
July 14, 1989
CLA-2 CO:R:C:G 084532 VEA
CATEGORY: Classification
TARIFF NO.: 7308.10.00; 7308.90.90
Gage R. Johnson
Paul, Hastings, Janofsky & Walker
Forty-Seventh Floor
9 West 57th Street
New York, New York 10019
RE: Steel; Structural steel; barrier rail; steel bracing; South
Africa; bridge section; parts of structures
Dear Mr. Johnson:
Your submission of May 5, 1989, requests a ruling on
behalf of your client, Williams Brothers Construction Co., on
the tariff classification of steel articles imported from South
Africa under the Harmonized Tariff Schedule of the United
States (HTSUS).
FACTS:
The submission categorizes the articles in three groups:
structural steel for prefabricated deck units, a truck barrier
rail, and deck construction temporary bracing, including
fastners. They are manufactured by a non-parastatal South
African Company, Group Five Construction (Pty) Ltd., and will
be used in the construction of a bridge.
The structural steel for prefabricated deck units
consist of several components including: (1) fabricated
structural steel (main girders, floor beams, splice and fill
plates, shear connectors, and high strength bolts and nuts);
(2) roadway deck drains; (3) sway bearings (stainless steel
plates, neoprene pads, and shear connectors); (4) wind
bearings; and (5) main girder bearings (bolts and sleeves). The
combined weight of these units is approximately 10,369,465
pounds. They will be shipped to the U.S. unassembled, and will
be used in the main span portion of the bridge, which measures
2400 feet long. Surface materials, such as concrete, are
placed over this portion of the bridge to form the roadway.
These articles require assembly in the U.S. using additional
parts, including approximately 66,000 nuts, bolts, washers, a
series of stay cables, stay cable anchors and structural
concrete.
- 2 -
The roadway deck drains listed in item 2 provide water
drainage off of the bridge sections and are located under the
bridge. The bearings referred to in items 3-5 are flat pieces
of steel placed at various locations in the main span of the
bridge. Their purpose is to allow for movement within the
structure. The girders are located at the extreme ends of the
deck and the sway bearings within the towers.
The second article consists of a heavy truck barrier
rail. The rail sections comprise posts, shaped pipe rail, and
anchor bolts and are hot-dipped galvanized or painted after
they are put together. They are shipped in panels up to 33
feet long. These items are shipped to the U.S. in complete
form, but must be assembled. Assembly includes casting the
anchor bolts in concrete and attaching them to the panels.
The third article consists of deck construction
temporary bracing including fastners. It weighs approximately
288,000 lbs. and is not a permanent part of the bridge. It
provides support for the pre-fabricated deck units during their
construction and while the concrete decks are being installed.
The importer argues that articles one and three should
be classified in subheading 7308.90.30, or in subheading
7308.90.60, and article two in these same subheadings if it is
shipped with the other bridge components.
ISSUE:
Whether the structural steel for prefabricated deck
units, the heavy truck barrier rail, and the temporary bracing
are properly classified in subheading 7308.90.30, or in
subheading 7308.90.60 under the HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpertation, the legal
principles by which merchandise is classified, govern
classification under the HTSUS. According to GRI 1, the
primary consideration in the classification of goods is the
terms of the heading and any relative section or chapter notes.
The headings and subheadings at issue include:
- 3 -
7308 Structures (excluding prefabricated buildings
of heading 9406) and parts of structures (for
example, bridges and bridge sections, lock
gates, towers, lattice masts, roofs, roofing
frameworks, doors and windows and their frames
and thresholds for doors, shutters,
balustrades, pillars and columns) of iron or
steel; plates, rods, angles, shapes, sections,
tubes and the like, prepared for use in
structures, of iron or steel:
* * * * * * * * * *
7308.10.00 Bridges and bridge sections
* * * * * * * * * *
7308.90 Other:
Columns, pillars, posts, beams,
girders and similar structural
units:
* * * * * * * * * *
7308.90.30 Not in part of alloy steel
* * * * * * * * * *
7308.90.60 Other
* * * * * * * * * *
7308.90.90 Other
* * * * * * * * * *
There are no section or chapter notes under Chapter 73
relevant to this issue. Based on the facts presented in this
case and the language of heading 7308, it is the appropriate
heading for classifying the steel articles. Classification in
this heading requires first, that an article be a structure,
part of a structure, or certain articles that have been
prepared for use in a structure; and two, be made of iron or
steel. The heading specifically provides for bridges and
bridge section.
- 4 -
The Explanatory Notes, the official interpretation of
the HTSUS at the international level, although not legally
binding, provide some guidance on interpreting provisions under
the HTSUS. The Notes for heading 7308 state that these
structures generally remain in the position in which they are
placed; and they are made 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.
The fabricated structural steel items are classified as
bridges and bridge sections in subheading 7308.10.00. Bridges
and bridge sections are specifically listed as examples of
structures and parts of structures in heading 7308. Also, once
these articles are located in a position, they remain in that
position. Removing them is impossible without destroying the
bridge. Although these articles are shipped to the U.S.
unassembled, once assembled, they comprise a major section of
the bridge, the main span portion of the bridge. Under GRI
2(a), incomplete or unfinished articles that have the essential
character of the complete or finished article are classified in
the same way as those that are complete. These articles are
identifiable as sections to be used in the construction of an
unassembled bridge. GRI 2(a) also requires that an unassembled
article, including an uncomplete or unfinished article, which
is treated as a complete or finished article, is to be
classified in the same manner as the assembled article.
The Heavy Duty Truck Barrier Rail is classified as part
of a structure in subheading 7308.90.90. It is a steel barrier
located on the side of the bridge to prevent vehicles from
falling off the bridge. They are permanently placed in this
position.
The Deck Construction Temporary Bracing is also
classifiable as a structure in subheading 7308.90.90. Although
this article is not a permanent part of the bridge and only
provides support for the pre-fabricated deck units during the
construction process, a 1979 decision, S.G.B. Steel Scaffolding
& Shoring Co., Inc. v. United States, 82 Cust. Ct. 197, C.D.
4802 (1979), held that similar articles, which are used as a
temporary support for concrete formwork and for other
structural purposes are classified as structures.
- 5 -
The Comprehensive Anti-Apartheid Act of 1986 prohibits
the importation of articles, which are grown, produced, or
manufactured in the Republic of South Africa, on or after a
certain date. Articles classified in heading 7308 are not
subject to the provisions of this Act. However, articles
classified in this heading do require an original valid Export
Certificate to enter the commerce of the United States. If you
need additional information regarding this requirement, you
should contact the Office of Agreements Compliance, Department
of Commerce, 14th and Constitution Ave., N.W., Washington, D.C.
20230 (202-377-4037).
HOLDING:
The unassembled structural steel for prefabricated deck
units is classified as a bridge section in in subheading
7308.10.00, HTSUS. The temporary bracing is classified as a
structure, and the heavy duty truck barrier rail as part of a
structure in subheading 7308.90.90, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division
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