CLA-2 RR:CR:GC 966004 GOB
Ned H. Marshak
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street, 26th Floor
New York, NY 10004
RE: Revocation of NY C85578; Aluminum Fin Stock
Dear Mr. Marshak:
This letter is with respect to NY C85578 issued to you on behalf of Nissho Iwai American Corporation on March 24, 1998. We have reviewed the classification in NY C85578 and have determined that it is incorrect. This ruling sets forth the correct classification.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY C85578, as described below, was published in the Customs Bulletin on November 13, 2002. No comments were received in response to the notice.
FACTS:
In NY C85578, the subject merchandise was described as follows:
The subject merchandise is aluminum fin stock, item KS203, designed for use in heat exchangers for air conditioners. In its imported condition, the aluminum fin stock is 0.14 mm thick x 346 mm wide (0.0055” thick x 13.62” wide) in material lengths. This product’s surface is treated with a double layer pre-coating of a silicate film and a hydrophilic coating for the prevention of rust. After importation, the aluminum fin stock is cut to fit individual air conditioners.
In NY C85578, Customs classified the subject merchandise in subheading 7607.11.60, HTSUS. As stated above, we have reviewed that classification and have determined that it is incorrect. This ruling sets forth the correct classification.
ISSUE:
What is the classification under the HTSUS of the subject aluminum fin stock?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods 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’s may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.
The HTSUS provisions under consideration are as follows:
7607 Aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm:
Not backed:
7607.11 Rolled but not further worked:
Of a thickness not exceeding 0.15 mm:
7607.11.60 Of a thickness exceeding 0.01 mm
* * * * * *
7607.19 Other:
Other:
7607.19.60 Other
In Winter-Wolff Inc. v. United States, 22 CIT 70 (1998), in finding that certain laser-treated aluminum capacitor foil was classified in subheading 7607.19.60, HTSUS, the court held that “further worked” should be defined in accordance with its common, dictionary meaning for the purpose of subheading 7607.11, HTSUS. From two dictionaries, the court interpreted the common dictionary meaning of “further worked” to be as follows: “. . . to subject an existing product to some process of development, treatment, or manufacture to a greater degree or extent . . . to form, fashion or shape an existing product to a greater extent.” Id. at 78.
We now conclude that the work performed on the subject aluminum fin stock (i.e., coatings) constitutes a “further working” based upon the definitions in Winter-Wolff, supra, i.e., the original product was developed, treated or manufactured to a greater extent. Because the aluminum fin stock is further worked, it is classified in subheading 7607.19, HTSUS, specifically in subheading 7607.19.60, HTSUS, as: “Aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm: Not backed:. . . Other: . . . Other: . . . Other.”
HOLDING:
The subject aluminum fin stock is classified in subheading 7607.19.60, HTSUS, as: “Aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm: Not backed:. . . Other: . . . Other: . . . Other.”
EFFECT ON OTHER RULINGS:
NY C85578 is revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Acting Director
Commercial Rulings Division