HQ 555216: Applicability of subheading 9802.00.80, HTSUS, to certain steel doors from Mexico

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 555216


                                    June 8, 1989


          CLA-2  CO:R:C:V 555216 DBI

          CATEGORY:  Classification

          TARIFF NO.:  9802.00.80, HTSUS

          Mark S. Zolno, Esq.
          Katten Muchin and Zavis
          525 West Monroe Street, Suite 1600
          Chicago, Illinois 60606-3693

          RE:   Applicability of subheading 9802.00.80, HTSUS, to certain
                steel doors from Mexico

          Dear Mr. Zolno:

                This is in response to your letter dated December 16, 1988,
          on behalf of your client, Adtec, Inc., in which you request a
          ruling concerning the applicability of subheading 9802.00.80,
          Harmonized Tariff Schedule of the United States (HTSUS), to
          certain steel doors to be imported from Mexico.

          FACTS:

                You advise that your client intends to ship steel door
          parts of U.S. origin to Mexico to be assembled into steel doors
          for use in U.S. jails.  The parts to be sent to Mexico consist of
          the following:

                1.  Pre-cut and formed front and back portion of the metal
                door called "skins";
                2.  Edge reinforcing channels;
                3.  Top and bottom closure channels;
                4.  Fireproofing and insulation;
                5.  Hinge and hardware reinforcements;
                6.  Stiffening ribs (hat sections); and
                7.  Completed hardware and locking devices.

          The components will undergo the following assembly operations in
          Mexico:

                1.  The parts of the door will be laid out, with reference
                to the specifications and shop drawings, and tack welded
                together;















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                2.  All internal steel components of the door will be
                either spot or skip welded to the door skins;

                3.  Sound deadening materials will be installed, if
                required by the job specifications.  This involves
                installing insulation material in the door cavities;

                4.  Contact glue is applied to the exposed surfaces of the
                opposing stiffening ribs;

                5.  The exposed surfaces of the stiffening ribs in the
                opposing skins are joined and put in the pressure press for
                additional welding along the tops, bottoms and other
                accessible edges of the door;

                6.  Skip or seam welding will be done all along the edges
                of the doors;

                7.  Reinforcing ribs will be welded across the top and on
                both ends of the doors;

                8.  Preliminary grinding will be done to the edges, top and
                bottom of the door.  This is to cut away excess material
                and to smooth out the imperfections in the door caused by
                the welding process;

                9.  An epoxy substance will be applied to any pits in the
                door that have resulted from the welding process;

                10. Final grinding and sanding and finishing operations
                will be performed to smooth out all imperfections caused by
                the welding to remove excess epoxy;

                11. The door will be painted with a prime coat by means of
                spraying;

                12. Mechanical locks and special hardware manufactured in
                the U.S. will be inserted into the appropriate openings in
                the door.  Installation of these parts consists of
                inserting hardware in prepared openings in the door and
                fastening them with screws.

          Following the assembly processes, the doors will be returned to
          the U.S. for installation at the jail site.
















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          ISSUE:

                Whether the described steel doors, when returned to the
          U.S., are eligible for the partial duty exemption in subheading
          9802.00.80, HTSUS.

          LAW AND ANALYSIS:

                Subheading 9802.00.80, HTSUS, applies to articles assembled
          abroad in whole or in part of fabricated components, the product
          of the U.S., with no operations performed thereon except the
          attachment of the components to form the imported merchandise and
          operations incidental thereto.  An article classified under
          subheading 9802.00.80, HTSUS, is subject to duty upon the full
          appraised value of the imported article, less the cost or value
          of such products of the U.S.

                Section 10.16(a), Customs Regulations (19 CFR 10.16(a)),
          provides that assembly operations performed abroad may consist of
          any method used to join or fit together solid components, such as
          welding, gluing or the use of fasteners, and may be preceded,
          accompanied, or followed by operations incidental to the
          assembly.

                Section 10.16(b), Customs Regulations (19 CFR 10.16(b)),
          provides that operations incidental to the assembly process
          whether performed before, during, or after assembly, do not
          constitute further fabrication, and shall not preclude the
          application of the exemption.  Operations specified in this
          provision as incidental to the assembly process include the
          application of a preservative paint or coating and the trimming,
          filing, or cutting off of small amounts of excess materials.

                In the present case, the assembly operations which involve
          welding, gluing, and fastening with screws are specifically
          enumerated in the regulations as acceptable assembly operations
          under subheading 9802.00.80, HTSUS.  The grinding and sanding
          operations to remove excess material and smooth out imperfections
          caused by the welding, and the painting with a primary coat are
          also specifically enumerated above as acceptable operations
          incidental to the assembly process.



















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          HOLDING:

                On the basis of the information submitted, it is our
          opinion that the welding, gluing and fastening processes
          performed abroad are considered acceptable assembly operations.
          The grinding, sanding and painting of a prime coat are considered
          incidental to those operations.  Therefore, allowances in duty
          may be made under subheading 9802.00.80, HTSUS, for the cost or
          value of the U.S.-made steel components upon return of the
          assembled steel doors, provided the documentation requirements of
          section 10.24, Customs Regulations (19 CFR 10.24) are satisfied.

                                     Sincerely,





                                     John Durant
                                     Director, Commercial
                                     Rulings Division