CLA-2 CO:R:C:M 951010 CMS
District Director of Customs
610 South Canal Street
Chicago, IL 60607
RE: Protest No. 3901-89-000622; Hot Rolled Seamless Steel
Tube; Pipe; Machined; Drilled; Parts, Motor Vehicles;
Trucks; 8708.99.50
Dear District Director:
The following is our decision regarding the Protest and
Request for Further Review No. 3901-89-000622, dated June 19,
1989. This protest was filed against your liquidation of entries
of certain products which were classified as steel tubes or pipes
in subheading 7304.39.00, Harmonized Tariff Schedule of the
United States (HTSUS).
FACTS:
The merchandise is described on the invoice as "Hot Finished
Seamless Steel Tubes". The tubes have outer diameters of 12" and
inner diameters of 9" or 9.5". The tubes have been drilled and
machined to certain specifications, including the bevelling of
the ends. The protestant argues that the tubes were not
accurately described on the invoice and that the tubes should
have been described as "Truck Parts".
ISSUE:
Is the merchandise classified as steel tubes or pipes in
Heading 7304, HTSUS, or as parts of motor vehicles in Heading
8708, HTSUS.
LAW AND ANALYSIS:
The protestant argues that the steel tubes have been
machined and drilled to the specifications of a manufacturer of
trucks. The protestant states that the merchandise should have
been described and classified as "Truck Parts" instead of
"Seamless Steel Tubes".
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Regardless of the name given to the products, the commercial
invoice and Special Summary Steel Invoice clearly describe the
articles as seamless steel cylindrical products having outer
diameters of 12", inner diameters of 9" or 9.5", and having been
bevelled on the ends.
The Harmonized Commodity Description and Coding System
Explanatory Notes to Chapter 73, p. 1011, provide that for the
purposes of Chapter 73, the expression "tubes and pipes" has the
following meaning:
Concentric hollow products, of uniform cross-section with
only one enclosed void along their whole length, having
their inner and outer surfaces of the same form. ...They
may be polished, coated, bent (including coiled tubing),
threaded and coupled or not, drilled, waisted, expanded,
cone shaped or fitted with flanges, collars or rings.
(emphasis added)
No information has been provided to substantiate the
protestant's position that the products are something other than
Heading 7304 tubes or pipes or that they are made up into
specific identifiable articles which would be excluded from
Heading 7304.
The protestant did provide a submission dated February 7,
1992, containing a copy of a ruling request submitted to the Area
Director of the New York Seaport dated September 25, 1989, to
which illustrations of 22 products were attached. However, none
of the products in the illustrations could be correlated to the
tubes at issue in this protest in terms of the outer diameter,
inner diameter, specified tolerances and marks. The protestant
was advised in a correspondence dated October 5, 1989, that the
Area Director of the New York Seaport was precluded from ruling
on the 22 products which the requestor stated were the subject of
a current or completed transaction. The ruling requestor was
advised that the Customs Internal Advice procedure was available
for classification determinations on current transactions, and
that protests could be filed for liquidated transactions.
The Customs Service has and will continue to fully consider
any relevant allegation in a protest supported by competent
evidence. However, in acting in a protest, Customs cannot and
will not assume facts that are not presented.
For products other than the particular articles under
consideration in this protest, the protestant may choose to file
timely protests on already liquidated transactions, to request
classification determinations through the Customs Internal Advice
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procedure for current transactions, or to seek binding rulings
through the District Rulings program for prospective
transactions.
HOLDING:
The merchandise was properly classified as seamless tubes or
pipes of steel in subheading 7304.39.00, HTSUS. The protest
should be denied. A copy of this decision should be attached to
the Customs Form 19 and mailed to the protestant as part of the
notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division