HQ 950408
JANUARY 3 1992
CLA-2:CO:R:C:M 950408 JAS
Mr. Andrew P. Sweatman
PLETTAC, USA
12178 Greenspoint Drive, Suite 137
Houston, Texas 77060
RE: Scaffold Clamps; Articulated Steel Couplers Used
to Connect Metal Tubes in Scaffold Construction
Dear Mr. Sweatman:
Your letter of September 11, 1991, to the District Director
of Customs, Houston, has been forwarded to this office for reply.
Samples and descriptive literature were submitted. Our ruling
follows.
FACTS:
The articles in issue here, from Germany, referred to in the
literature both as couplers and as clamps, are the right angle
clamp and the swivel clamp. They are of drop forged steel
construction, hot dip galvanized, then fitted with I-bolts or T-
bolts to make them clamp around a tube. Each is a double
articulated coupling device used to connect two 48.3 mm O.D.
tubes during the building of work platforms and other temporary
scaffolding systems. The right angle coupler connects tubes at
right angles only while the swivel coupler connects tubes at any
angle. Each comes with two bolts and nuts.
You maintain that these coupling devices are classifiable in
subheading 7326.90.90, Harmonized Tariff Schedule of the United
States (HTSUS), as other articles of iron or steel. Articles of
heading 7326 are forged and designed for temporary installation,
whereas those of heading 7308 are cast and are designed to be
permanent structural components. So-called tubeclamps, depicted
in submitted literature, are cast threaded fittings with tapped
holes and are designed for permanent installation in buildings
and other traditional structures. These are the articles you
claim are within the ambit of heading 7308.
- 2 -
ISSUE:
Whether the coupling devices are classifiable in heading
7308, structures and parts of structures, of iron or steel, or as
other articles of iron or steel, in heading 7326.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) 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 the headings or notes do not
require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the Harmonized System.
While not legally binding on the contracting parties, and
therefore not dispositive, the ENs 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 the notes should always be
consulted. See T.D. 89-80.
Initially, heading 7326 covers all iron or steel articles
other than articles more specifically covered elsewhere in the
HTSUS. Relevant ENs at p. 1038 include within heading 7326
hangers, stays and similar supports for fixing piping and tubing
except clamps and other devices specially designed for
assembling tubular elements for metal structures, which fall in
heading 7308. (Emphasis original). It should be noted that
shore frame systems and parts that comprise scaffold-type shoring
used for concrete formwork and for other structural purposes have
been held to be within the common meaning of the term structure
for tariff purposes. S.G.B. Steel Scaffolding & Shoring Co.,
Inc. v. United States, 82 Cust. Ct. 198, C.D. 4802 (1979).
Additional ENs at p. 1020 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). 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. We
conclude that the coupling devices in issue qualify as clamps and
other devices specially designed for assembling tubular elements
for metal structures.
- 3 -
HOLDING:
Under the authority of GRI 1, the right angle and swivel
clamps in issue here are provided for in heading 7308. Actual
classification is in subheading 7308.90.90, HTSUSA, other
structures and parts of structures, of iron or steel. The rate
of duty is 5.7 percent ad valorem.
Articles classifiable in heading 7308 may be subject to a
voluntary restraint arrangement the United States has with
Germany. We have forwarded a copy of this ruling to the
Textiles & Metals Branch, Trade Programs Division, Office of
Trade Operations. They will advise you further in this regard.
Sincerely,
John Durant, Director
Commercial Rulings Division