CLA-2 CO:R:C:G 084347 VEA
Thomas W. Singer
C.J. Tower Inc.
128 Dearborn Street
Buffalo, New York 14207
RE: Alu-poly manhole step
Dear Mr. Singer:
Your letter of April 20, 1989, on behalf of MSU
Mississauga Limited, requests a ruling on the classification of
the MSU No. 360 Alu-poly manhole step under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The submission describes the article at issue as an Alu-
poly manhole step. It is a U shaped article made from aluminum
tubing. The legs of the U are slightly bent and are designed
to be fitted into a wall forming a foothold measuring 20 mm x
14 mm. These steps are formed and coated in low density Dupont
Sclair virgin polyethylene and weigh 276 grams plus or minus 10
grams. The complete article has an outside diameter of 1 inch
(26 mm) and is made from aluminum tubing that has an outside
diameter of 3/4 inches (20 mm), and a polyethylene coating,
which measures 1.8 inches (3 mm). These steps have a high
visibility orange color and are available in several sizes,
including 12", 14", 16" and other commercial sizes.
The aluminum steps are designed to be used in precast
concrete manholes as a means of getting into and out of the
holes. They are also used in other locations, including
electrical vaults, pumping stations, chimneys, sewage and water
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treatment plants, pulp and paper mills, and mine shafts, where
occasional inspection is required. The design indicates use
only in concrete and cinder block type installations.
The articles are described as corrosion resistant, easy
and economical to install, maintenance free, slip resistant,
light weight and immune to temperature changes. The aluminum
extrusion costs $1.125 and the polyethylene coating $1.05. The
importer notes that these articles have been imported under
subheading 7616.90.0080.
ISSUE:
Whether the aluminum steps are parts of structures
classified in heading 7610, or other articles of aluminum
classified in heading 7616 under the HTSUSA.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRIs), the legal
principles by which merchandise is classified, govern
classification under the HTSUSA. According to GRI 1, the
primary consideration in the classification is the terms of the
heading and any relative section or chapter notes. The
headings at issue in this case are:
7610 Aluminum structures (excluding prefabricated
buildings of heading 9406) and parts of
structures (for example, bridges and bridge
sections, towers, lattice masts, roofs, roofing
frameworks, doors and windows and their frames
and thresholds for doors, balustrades, pillars
and columns); aluminum plates, rods, profiles,
tubes and the like, prepared for use in
structures:
* * * * * * * *
7616 Other articles of aluminum:
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Classification in heading 7610 requires that the article
be an aluminum structure, parts of structures, or aluminum
plates, rods, profiles, tubes, or the like prepared for use in
structures. These articles are not structures, nor are they
parts of structures. Although the concrete manhole may be
considered a structure, the aluminum steps are not actual parts
of the manhole. A concrete manhole is a complete unit, which
does not have parts. The aluminum steps are articles with a
separate identity and function, which is unrelated to that of
the manhole. Also, the aluminum steps are unlike any of the
examples of parts of structures listed in 7610, for example,
bridges and bridge sections, towers, lattice masts, roofs,
roofing frameworks, doors and windows and their frames and
thresholds for doors, balustrades, pillars and columns.
Finally, these articles are not aluminum plates, rods,
profiles, or tubes prepared for use in structures. Thus, they
cannot be classified in heading 7610.
Based on the language of the heading, these steps are
classified as other articles of aluminum in heading 7616. They
are made of aluminum alloy and are not provided for in any
other provision.
HOLDING:
The aluminum steps are classified as other articles of
aluminum in heading 7616, subheading 7616.90.90, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division