CLA-2 CO:R:C:M 950949 LTO
District Director
U.S. Customs Service
111 West Huron Street
Buffalo, New York 14202
RE: Protest No. 0901-91-182602; Steel Door Frame Heads; Steel
Door Frames; GRI 2(a); EN to GRI 2(a)
Dear Sir:
This protest concerns the tariff classification of steel
door frame heads and steel door frame jambs under the Harmonized
Tariff Schedule of the United States (HTSUS).
FACTS:
The subject merchandise is described as steel door frame
heads and steel door frame jambs. A complete door frame consists
of one head and two jambs. The protestant states that the
standard jamb sizes are six feet, eight inches, and seven feet in
length, while the heads come in different sizes depending on the
desired width for the door. He further states that generally, a
distributor of these articles would have more heads in stock than
are necessary to complete a door frame (1.8 heads for each set of
2 jambs).
The articles in question were entered at the port of Buffalo
under subheading 7308.30.50, HTSUS, which describes parts of
structures, such as, doors, windows and their frames and
thresholds for doors, of iron or steel. They were liquidated
under subheading 7308.90.90, HTSUS, which describes other parts
of structures, of iron or steel.
ISSUE:
1. Whether subheading 7308.30.50, HTSUS, which provides for
"[s]tructures . . . and parts of structures . . . of iron or
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steel; . . . [d]oors, windows and their frames and thresholds for
doors . . . [o]ther," includes door frames.
2. Whether the importation in question is classifiable under
subheading 7308.30.50, HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
Heading 7308, HTSUS, provides for "[s]tructures . . . and
parts of structures (for example, . . . doors and windows and
their frames and thresholds for doors . . .) of iron or steel.
The subject merchandise is covered by this heading. The
subheadings at issue are as follows:
7308.30.50 Doors, windows and their frames and
thresholds for doors . . . Other
7308.90.90 Other . . . Other
Subheading 7308.30.50, HTSUS, appears to limit the articles
classifiable under that subheading to the following: doors;
windows; window frames; and thresholds for doors. The
punctuation used in the subheading (namely, the comma following
the term "doors") appears to exclude "door frames" from
subheading 7308.30.50, HTSUS.
However, the U.S. Court of Customs and Patent Appeals, which
is now the U.S. Court of Appeals for the Federal Circuit, has
stated:
Commas, semicolons, colons, dashes, and other
forms of punctuation have their place in
ascertaining the meaning of tariff paragraphs, and
ordinarily, in such construction, they must, in
accordance with the rules of grammatical
construction, be given full weight, but if their
inclusion or omission under this rule brings an
anomalous result contrary to the manifest intention
of Congress, the grammatical construction must
yield . . . .
L.R. Markell et al v. United States, 16 Ct. Cust. App. 518, 520,
T.D. 43239 (1929). See R. Sturm, Customs Law and Administration,
pg. 163 (1974). There are several factors which lead this office
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to find that the grammatical construction must yield in this
instance. First, "doors and windows and their frames" are listed
together in Heading 7308, HTSUS. Second, wooden doors and door
frames are both classified under subheading 4418.20.00, HTSUS.
Third, door frames and window frames were both classified under
the same provision under the Tariff Schedules of the U.S. (Item
652.90, 652.92, or 653.01, TSUS, depending on the material with
which they were made) and at the same duty rate. Moreover, there
is no logical reason for treating door frames separately from
doors, windows, window frames and thresholds for doors, nor is
there one for raising the duty rate for door frames from 2.4% ad
valorem to 5.7% ad valorem, which would occur if they were
treated separately and classified as "other" parts of structures.
Thus, it is this office's opinion that the "door frames" are
covered by subheading 7308.30.50, HTSUS.
Turning to the case at hand, the protestant states that a
complete door frame consists of one head and two jambs. Door
frames are mounted onto existing walls and allow a steel door to
swing freely on hinges which are mounted on the door frame. The
standard jamb sizes are six feet, eight inches, and seven feet in
length. However, the heads come in different sizes depending on
the preferred width of the door. The protestant states that a
door frame distributor will normally have more heads than are
necessary for a complete door frame (generally, 1.8 heads for
each set of two jambs). He also suggests that on some occasions,
the jambs and the heads will not be imported in "perfect" (two
jambs/one head) groups. For example, 60 heads may be imported
with 100 jambs, or 50 heads may be imported with 10 jambs. The
protestant stressed, however, that the end product--a complete
door frame--requires two jambs and one head.
GRI 2(a) states as follows:
Any reference in a heading to an article shall be
taken to include a reference to that article
incomplete or unfinished, provided that, as entered,
the incomplete or unfinished article has the
essential character of the complete or finished
article. It shall also include a reference to that
article complete or finished (or falling to be
classified as complete or finished by virtue of
this rule), entered unassembled or disassembled
[underlining added].
The Harmonized Commodity Description and Coding System
Explanatory Note (EN) to GRI 2(a), pg. 2, states that "'articles
presented unassembled or disassembled' means articles the
components of which are to be assembled either by means of simple
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fixing devices (screws, nuts, bolts, etc.) or by riveting or
welding, for example, provided only simple assembly operations
are involved [emphasis in original]." The goods do not need to
be in "kit" form, nor do they have to be shipped in the same
packing container, to be considered "unassembled" for tariff
purposes.
It is this office's opinion that the importations in
question do not consist of "unassembled" goods. Rather, the
jambs and the heads are imported in bulk for inventory purposes.
The protestant states that distributors generally have more heads
in stock than that which are necessary to complete a door frame
(1.8 heads for each set of two jambs). He further states that on
some occasions, the jambs and the heads will not be imported in
"perfect" groups. In fact, the invoices submitted by the
protestant suggest that the jambs and the heads are rarely, if
ever, imported in "perfect" groups [for example: (1) 37 heads, no
jambs; (2) no heads, 50 jambs; (3) no heads, 8 jambs; and (4) 22
heads, 46 jambs]. The jambs and the heads are not shipped in
numbers likely to be necessary to compensate for breakage or
other assembly losses. Rather, it appears that they are shipped
in numbers necessary to compensate for an inventory shortage of
either jambs or heads needed for a particular assignment.
The articles in question are not unassembled door frames
and, therefore, must be classified individually. Thus, the jambs
and the heads are classifiable under subheading 7308.90.90,
HTSUS, which describes other parts of structures.
HOLDING:
The articles in question are classifiable under subheading
7308.90.90, HTSUS, which provides for "[s]tructures . . . 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
. . . [o]ther . . . [o]ther." The corresponding rate of duty for
articles of this subheading is 5.7% ad valorem.
Accordingly, the protest should be denied in full. A copy
of this decision should be attached to the Customs Form 19 and
provided to the protestant as part of the notice of action on the
protest.
Sincerely,
John Durant, Director
Commercial Rulings Division