HQ 087548: Revoe Clips

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 087548

                                   October 10, 1990

            CLA-2:CO:R:C:G  087548 JAS

            CATEGORY: Classification

            TARIFF NO.: 7308.90.9090

            Theo Dahl
            Norman G. Jensen, Inc.
            P.O. Box 146
            Sweetgrass, Montana 59484

            RE:  Revoe Clips

            Dear Mrs. Dahl:

                 In your letter of May 23, 1990, on behalf of Revoe
            Manufacturing Systems, Calgary, Alberta, you inquire as to
            the tariff classification of the Revoe Clip, from Canada.
            Our ruling follows.

            FACTS:

                 The Revoe Clip is a steel component used in the
            installation of interior walls and partitions.  It is
            pressed from 28 gauge rolled galvanized steel into the
            shape of an inverted T, with flanges on either side of an
            upright center portion.  Each portion has pre-drilled
            holes.  The clips come in 45 degree left and right angles
            and in 90 degree angles.  In use, the clip fits over a
            steel main/cross tee and is screwed to the tee to form a
            T-bar assembly.  This assembly is then screwed through the
            two flanges to the top of the partition and attached by
            wires to the ceiling trusses.  The clip becomes an integral
            part of the partition/ceiling assembly.

            ISSUE:

                 Whether the Revoe Clip is a fastener for tariff
                 purposes or a structural component.

            LAW AND ANALYSIS:

                 Merchandise is classifiable under the Harmonized
                 Tariff Schedule of the United States Annotated
            (HTSUSA) in accordance with the General Rules of
            Interpretation (GRIs).  GRI 1 states in part that for legal
            purposes, classification shall be determined according to
            the terms of the headings and any relative section or
            chapter notes and, provided such headings or notes do not
            require otherwise, according to GRIs 2 through 6.

                 Heading 7318 provides for screws, bolts, nuts, coach
            screws, screw hooks, rivets, cotters, cotter-pins, washers
            (including spring washers) and similar articles, of iron or
            steel.  Under the rule of statutory construction called
            ejusdem generis, whether the Revoe Clip is an article
            similar to the named exemplars depends on whether it is of
            a like class with those particularly described.  Articles
            of heading 7318 are used to assemble or fasten goods so
            that they can readily be disassembled without damage.  The
            Revoe Clip performs a definite fastening function.
            However, it also becomes an integral part of the T-bar
            assembly which appears to perform a load-bearing function.
            Although the literature suggests the clip can be moved
            after the partitions are completed, the pictures depict a
            more or less permanent structural component of a wall or
            ceiling.  We conclude, therefore, that the Revoe Clip is
            not of a like class with the articles of heading 7318.

                 The Explanatory Notes (ENs) constitute the Customs
            Cooperation Council's official interpretation of the
            Harmonized System.  Though not legally binding, they
            provide a commentary on the scope of each heading of the
            Harmonized System and are thus useful in ascertaining the
            classification of merchandise under the System.  Customs
            believes they should always be consulted.  Relevant ENs
            indicate that parts of structures of heading 7308 include
            clamps and other devices specially designed for assembling
            metal structural elements of round cross-section (tubular
            or other).  The Revoe Clip is specially designed to perform
            a similar function.

            HOLDING:

                 Under the authority of GRI 1, HTSUSA, the Revoe Clip
                 is provided for in heading 7308.  Actual
            classification is in subheading 7308.90.9090, HTSUSA, other
            structures and parts of structures, of iron or steel.  As
            an originating good under the United States-Canada
            Free-Trade Agreement, the rate of duty is 4.5 percent.


                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division