HQ 951007: Landing Grid; GRI 1; EN 73.08; structure of a ship

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 951007

                        February 11, 1992

CLA-2 CO:R:C:M 951007 KCC

CATEGORY:  Classification

TARIFF NO.:  7308.90.90

Mr. Jacques Paraskevas
11405 Hounds Way
North Bethesda, Maryland  20852

RE:  Landing Grid; GRI 1; EN 73.08; structure of a ship

Dear Mr. Paraskevas:

     This is in response to your letter dated January 9, 1992,
regarding the tariff classification of a landing grid under the
Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

     The landing grid is manufactured in France and is sold by
Societe Francaise de Materiels d'Armement.  The landing grid is
one part of a system designed to secure a helicopter onto the
landing deck of a ship.  It is made of a circular piece of
reinforced stainless steel having a diameter of approximately 6
feet and a thickness of approximately one half foot.  The landing
grid is permanently attached to the landing deck of a ship.  This
item is used in conjunction with a "harpoon system", which is not
the subject of this request.  The "harpoon system" is a hydraulic
device mounted onto a helicopter which locks itself onto the
landing grid when the helicopter touches down on the landing deck
of the ship.

ISSUE:

     What is the proper tariff classification of the landing grid
under the HTSUS?

LAW AND ANALYSIS:

     The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's).  GRI 1,
HTSUS, 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...."

     The landing grid is properly classified under subheading
7308.90.90, HTSUS, which provides for "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...Other...Other...."  Explanatory
Note 73.08 of the Harmonized Commodity Description and Coding
System (HCDCS), states that "[a]part from the structures and
parts of structures mentioned in the heading, the heading also
includes products such as...masts, gangways, rails, bulkheads,
etc., for ships...."  HCDCS, Vol. 3, p. 1020.  The Explanatory
Notes, although not dispositive, are to be looked to for proper
interpretation of the HTSUS.  54 Fed. Reg. 35127, 35128 (August
23, 1989).  The landing grid satisfies the terms of this heading.
Upon permanent installation on the landing deck of a ship, the
landing grid becomes a permanent part of the structure of the
ship.  The duty rate for this tariff provision is 5.7 percent ad
valorem.

HOLDING:

     The landing grid is properly classified under subheading
7308.90.90, HTSUS, as "Structures...and parts of structures...of
iron or steel; plates, rods, angles, shapes, sections, tubes and
the like, prepared for use in structures of iron or
steel...Other...Other," and is dutiable at the rate of 5.7
percent ad valorem.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division