U.S. Customs and Border Protection
Securing America's Borders
Securing America's Borders
H042577: Classification of steel legs for greenhouse tunnels.
Ruling Date: Jan 23, 2009
HQ H042577
January 23, 2009
CLA-2: OT:RR:CTF:TCM H042577 KSH
CATEGORY: Classification
TARIFF NO.: 7308.90.30
Gregory S. McCue, Esq.
Laura R. Ardito, Esq.
Steptoe and Johnson LLP
1330 Connecticut Avenue N.W.
Washington, DC 20036-1795
RE: Classification of steel legs for greenhouse tunnels.
Dear Mr. McCue and Ms. Ardito:
This letter is in response to your request of August 29, 2008, on behalf of your client, Haygrove, Inc., in which you request a prospective ruling as it pertains to the classification of the steel legs used as supports in the frames of greenhouse tunnels under the Harmonized Tariff Schedule of the United States (HTSUS). Your request was forwarded by the National Commodity Specialist Division in New York to this office for direct reply.
FACTS:
The merchandise at issue is steel legs which serve as the main support anchor for Haygrove’s greenhouse tunnels. The Haygrove greenhouse tunnels are designed to be a low cost protection for crops, flowers and some agricultural equipment from weather conditions and pests. The greenhouse tunnels can be moved from field to field and require no permanent fixtures. The legs are designed to be screwed into the ground to create a platform from which steel hoop arches can be affixed, end kits built, bracing installed and polyethylene placed over the frames. The legs are constructed from either 35mm x 1.5mm pre-galvanized steel or 40mm x 1.5mm or 40mm x 2mm steel or 40mm x 2.5 mm steel and are available in four lengths: 1.5m, 2m, 2.5m or 3m. The legs are tooled by a process of fluking the end to be drilled into the soil and welding a flight into that end and ovaling the other end to create a joint for the placement and welding of the top of the leg. The machining steps are completed prior to importation.
ISSUE:
Whether the steel legs are classified in heading 7308, HTSUS, as parts of structures or heading 7326, HTSUS, as other articles of steel.
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.
The 2009 HTSUS provisions at issue are as follows:
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:
7308.90 Other:
Columns, pillars, posts, beams, girders and similar structural units:
7308.90.30 Not in part of alloy steel…
* * * *
7326 Other articles of iron or steel:
7326.90 Other:
Other:
7326.90.85 Other…
The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is Customs and Border Protection (CBP) practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The EN to heading 7308, HTSUS, provides, in relevant part:
This heading covers complete or incomplete metal structures, as well as parts of structures. For the purpose of this heading, these structures are characterised by the fact that once they are put in position, they generally remain in that position. They are usually made up 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. Such structures sometimes incorporate products of other headings such as panels of woven wire or expanded metal of heading 73.14. Parts of structures include clamps and other devices specially designed for assembling metal structural elements of round cross-section (tubular or other). These devices usually have protuberances with tapped holes in which screws are inserted, at the time of assembly, to fix the clamps to the tubing.
Apart from the structures and parts of structures mentioned in the heading, the heading also includes products such as:
…frameworks for greenhouses and forcing frames...
* * *
The EN to heading 7326, HTSUS, provides, in relevant part:
This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other than articles included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.
* * *
Heading 7326, HTSUS, by its own terms only covers articles which are not described by other headings such as heading 7308, HTSUS. Thus, if the merchandise is included in heading 7308, HTSUS, it is classified there and not in heading 7326, HTSUS.
In Headquarters Ruling Letter (HQ) 967415, dated August 1, 2005, we found that Swellex Rock Bolt Systems was classified in heading 7326, HTSUS, because the bolts did not meet the definition of a “structure” or part of a structure. In so doing, we noted that the term "structures" is not defined in the HTSUS or the ENs, and should therefore be construed in accordance with its common and commercial meanings which are presumed to be the same (Nippon Kogaku, Inc. v. United States, 69 CCPA 89, 92, 673 F.2d 380 (1982); see also Nylos Trading Company v. United States, 37 CCPA 71, 73, C.A.D. 423 (1949), and Winter-Wolff, Inc., v. United States, CIT Slip Op. 98-15 (Customs Bulletin and Decisions, March 25, 1998, vol. 32, no. 12, 71, at 74, "When, however, a tariff term is not clearly defined by the statute or its legislative history, it is also fundamental that the correct meaning of the tariff term is ‘presumed to be the same as its common or dictionary meaning in the absence of evidence to the contrary’").
In HQ 967415, CBP noted the following definitions of the word “structure”:
Something made up of a number of parts that are held or put together in a particular way: hierarchical social structure. The way in which parts are arranged or put together to form a whole; makeup: triangular in structure. The interrelation or arrangement of parts in a complex entity: political structure; plot structure. Something constructed, such as a building.
www.Dictionary.com.
...Something made up of a number of parts that are held or put together in a particular way: hierarchical social structure. 2 The way in which parts are arranged or...
The American Heritage® Dictionary of the English Language: Fourth Edition. 2000.
[1] something built as a dwelling, shelter, or place for human activity the only structure on the island is an old Spanish fort--or what's left of [2] something put together by arranging or connecting an array of parts the Egyptian pyramids are among the most remarkable structures ever built the arrangement of parts that gives something its basic form the basic structure of all those tract houses is the same: basically, a box –
Merriam-Webster Online Thesaurus
In HQ H011657, dated April 18, 2008, CBP classified the complete Haygrove greenhouse tunnel in heading 6306, HTSUS, as a tent of synthetic fibers. In that ruling, we recognized that the merchandise was comprised of two components, textile and steel, but classified the good as a tent under GRI 1, because the terms of the heading allow for the metal frame in the description of the goods. We did not address the classification of the metal frame imported separately. However, we recognized that the framed article is a structure, and referred to it as such. Indeed, it meets the definitions cited above in that it is built as a shelter for plants from a number of parts held together in a particular way.
Here we have parts of the metal frame, recognizable and solely useable as such. Based on the aforementioned definitions of structures, the complete metal frame, of which the steel legs are a part, is a structure of metal of heading 7308, HTSUS. See also HQ 956887, dated December 9, 1994, in which steel pole frames used in a gazebo were classified in heading 7308, HTSUS; HQ 960150, dated June 26, 1997, in which a steel tubular components used in a BioTech Shelter were classified in heading 7308, HTSUS; HQ 956772, dated December 9, 1994, in which a steel frame used in a tent was classified in heading 7308, HTSUS and; HQ 086548, dated April 12, 1990, in which steel tubes used in a car shelter were classified in heading 7308, HTSUS. Therefore, metal rods, shapes, sections and tubes specifically named in the heading, shaped, welded, fluked and fitted with bolts so as to be identifiable for use solely in this particular greenhouse structure, are also classified in heading 7308, HTSUS.
This determination is further supported by the EN’s to heading 7308, HTSUS, which as counsel duly notes, specifically includes frameworks for greenhouses within the scope of the heading. Insofar as the legs are classifiable in heading 7308, HTSUS, they are excluded from heading 7326, HTSUS.
HOLDING:
Pursuant to GRI 1, the steel legs for use in the Haygrove greenhouse
tunnels are classified in heading 7308, HTSUS. They are specifically provided
for in subheading 7308.90.30, 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: Columns, pillars, posts, beams, girders and similar structural units:
Not in part of alloy steel.” The 2009 column one, general rate of duty is “Free.”
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a
copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Gail A. Hamill, Chief
Tariff Classification and Marking Branch
January 23, 2009
CLA-2: OT:RR:CTF:TCM H042577 KSH
CATEGORY: Classification
TARIFF NO.: 7308.90.30
Gregory S. McCue, Esq.
Laura R. Ardito, Esq.
Steptoe and Johnson LLP
1330 Connecticut Avenue N.W.
Washington, DC 20036-1795
RE: Classification of steel legs for greenhouse tunnels.
Dear Mr. McCue and Ms. Ardito:
This letter is in response to your request of August 29, 2008, on behalf of your client, Haygrove, Inc., in which you request a prospective ruling as it pertains to the classification of the steel legs used as supports in the frames of greenhouse tunnels under the Harmonized Tariff Schedule of the United States (HTSUS). Your request was forwarded by the National Commodity Specialist Division in New York to this office for direct reply.
FACTS:
The merchandise at issue is steel legs which serve as the main support anchor for Haygrove’s greenhouse tunnels. The Haygrove greenhouse tunnels are designed to be a low cost protection for crops, flowers and some agricultural equipment from weather conditions and pests. The greenhouse tunnels can be moved from field to field and require no permanent fixtures. The legs are designed to be screwed into the ground to create a platform from which steel hoop arches can be affixed, end kits built, bracing installed and polyethylene placed over the frames. The legs are constructed from either 35mm x 1.5mm pre-galvanized steel or 40mm x 1.5mm or 40mm x 2mm steel or 40mm x 2.5 mm steel and are available in four lengths: 1.5m, 2m, 2.5m or 3m. The legs are tooled by a process of fluking the end to be drilled into the soil and welding a flight into that end and ovaling the other end to create a joint for the placement and welding of the top of the leg. The machining steps are completed prior to importation.
ISSUE:
Whether the steel legs are classified in heading 7308, HTSUS, as parts of structures or heading 7326, HTSUS, as other articles of steel.
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.
The 2009 HTSUS provisions at issue are as follows:
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:
7308.90 Other:
Columns, pillars, posts, beams, girders and similar structural units:
7308.90.30 Not in part of alloy steel…
* * * *
7326 Other articles of iron or steel:
7326.90 Other:
Other:
7326.90.85 Other…
The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is Customs and Border Protection (CBP) practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The EN to heading 7308, HTSUS, provides, in relevant part:
This heading covers complete or incomplete metal structures, as well as parts of structures. For the purpose of this heading, these structures are characterised by the fact that once they are put in position, they generally remain in that position. They are usually made up 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. Such structures sometimes incorporate products of other headings such as panels of woven wire or expanded metal of heading 73.14. Parts of structures include clamps and other devices specially designed for assembling metal structural elements of round cross-section (tubular or other). These devices usually have protuberances with tapped holes in which screws are inserted, at the time of assembly, to fix the clamps to the tubing.
Apart from the structures and parts of structures mentioned in the heading, the heading also includes products such as:
…frameworks for greenhouses and forcing frames...
* * *
The EN to heading 7326, HTSUS, provides, in relevant part:
This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other than articles included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.
* * *
Heading 7326, HTSUS, by its own terms only covers articles which are not described by other headings such as heading 7308, HTSUS. Thus, if the merchandise is included in heading 7308, HTSUS, it is classified there and not in heading 7326, HTSUS.
In Headquarters Ruling Letter (HQ) 967415, dated August 1, 2005, we found that Swellex Rock Bolt Systems was classified in heading 7326, HTSUS, because the bolts did not meet the definition of a “structure” or part of a structure. In so doing, we noted that the term "structures" is not defined in the HTSUS or the ENs, and should therefore be construed in accordance with its common and commercial meanings which are presumed to be the same (Nippon Kogaku, Inc. v. United States, 69 CCPA 89, 92, 673 F.2d 380 (1982); see also Nylos Trading Company v. United States, 37 CCPA 71, 73, C.A.D. 423 (1949), and Winter-Wolff, Inc., v. United States, CIT Slip Op. 98-15 (Customs Bulletin and Decisions, March 25, 1998, vol. 32, no. 12, 71, at 74, "When, however, a tariff term is not clearly defined by the statute or its legislative history, it is also fundamental that the correct meaning of the tariff term is ‘presumed to be the same as its common or dictionary meaning in the absence of evidence to the contrary’").
In HQ 967415, CBP noted the following definitions of the word “structure”:
Something made up of a number of parts that are held or put together in a particular way: hierarchical social structure. The way in which parts are arranged or put together to form a whole; makeup: triangular in structure. The interrelation or arrangement of parts in a complex entity: political structure; plot structure. Something constructed, such as a building.
www.Dictionary.com.
...Something made up of a number of parts that are held or put together in a particular way: hierarchical social structure. 2 The way in which parts are arranged or...
The American Heritage® Dictionary of the English Language: Fourth Edition. 2000.
[1] something built as a dwelling, shelter, or place for human activity the only structure on the island is an old Spanish fort--or what's left of [2] something put together by arranging or connecting an array of parts the Egyptian pyramids are among the most remarkable structures ever built the arrangement of parts that gives something its basic form the basic structure of all those tract houses is the same: basically, a box –
Merriam-Webster Online Thesaurus
In HQ H011657, dated April 18, 2008, CBP classified the complete Haygrove greenhouse tunnel in heading 6306, HTSUS, as a tent of synthetic fibers. In that ruling, we recognized that the merchandise was comprised of two components, textile and steel, but classified the good as a tent under GRI 1, because the terms of the heading allow for the metal frame in the description of the goods. We did not address the classification of the metal frame imported separately. However, we recognized that the framed article is a structure, and referred to it as such. Indeed, it meets the definitions cited above in that it is built as a shelter for plants from a number of parts held together in a particular way.
Here we have parts of the metal frame, recognizable and solely useable as such. Based on the aforementioned definitions of structures, the complete metal frame, of which the steel legs are a part, is a structure of metal of heading 7308, HTSUS. See also HQ 956887, dated December 9, 1994, in which steel pole frames used in a gazebo were classified in heading 7308, HTSUS; HQ 960150, dated June 26, 1997, in which a steel tubular components used in a BioTech Shelter were classified in heading 7308, HTSUS; HQ 956772, dated December 9, 1994, in which a steel frame used in a tent was classified in heading 7308, HTSUS and; HQ 086548, dated April 12, 1990, in which steel tubes used in a car shelter were classified in heading 7308, HTSUS. Therefore, metal rods, shapes, sections and tubes specifically named in the heading, shaped, welded, fluked and fitted with bolts so as to be identifiable for use solely in this particular greenhouse structure, are also classified in heading 7308, HTSUS.
This determination is further supported by the EN’s to heading 7308, HTSUS, which as counsel duly notes, specifically includes frameworks for greenhouses within the scope of the heading. Insofar as the legs are classifiable in heading 7308, HTSUS, they are excluded from heading 7326, HTSUS.
HOLDING:
Pursuant to GRI 1, the steel legs for use in the Haygrove greenhouse
tunnels are classified in heading 7308, HTSUS. They are specifically provided
for in subheading 7308.90.30, 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: Columns, pillars, posts, beams, girders and similar structural units:
Not in part of alloy steel.” The 2009 column one, general rate of duty is “Free.”
Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a
copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Gail A. Hamill, Chief
Tariff Classification and Marking Branch