CLA-2 RR:CTF:TCM W968228 JAS
Port Director
U.S. Customs and Border Protection
555 Battery Street San Francisco, CA 94111
RE: Protest 2809-06-100231; Copper Rain Gutter System Components
Dear Port Director:
This is our decision on Protest 2809-06-100231, filed by a representative on behalf of Park City Rain Gutter, LLC, against your classification of certain components of a rain gutter system under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).
The goods were entered under subheading 7419.99.50, HTSUS, as other articles of copper. They were reclassified under subheading 8302.41.90, HTSUS, as other base metal mountings, fittings and similar articles suitable for buildings, and the entries liquidated on February 3, 2006, under this provision. This protest was timely filed on April 4, 2006, pursuant to 19 U.S.C. 1514(c)(3).
No rulings on the subject merchandise have been identified. Inasmuch as this protest involves questions of law or fact which have not been ruled upon by the Commissioner of Customs or his designee or by the Customs courts, further review of Protest 2809-06-100231 was properly approved under 19 CFR §174.24(b).
FACTS:
The importer protests the classification of five (5) copper components of a
rain gutter system, specifically a reducer, extension joint, collector, round end and vent cap. The copper content of these articles is said to be 99.9 percent, by weight. The
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reducer is a fitting, with an enlarged diameter on one end, for connecting downspout sections of different diameters or for creating an opening for connecting the gutter to the downspout. The extension or expansion joint connects two gutter sections together, usually by soldering. Submitted pictures depict a copper profile in a semi-circular configuration reinforced by copper strips on the inside and outside surfaces. The
collectors are receptacles, usually round or square, that connect two downspout sections at different levels into a single downspout. The round end caps are in the form of a half circle and have a lip rolled onto the top and a reinforcing band on the bottom. End caps fit onto either end of a gutter to block water flow. Finally, vent caps are tapered and have louvered or slatted apertures. They fit over pipes protruding through the roof that vent household heat or odors to the atmosphere.
The HTSUS provisions under consideration are as follows:
7407 Copper bars, rods and profiles:
7407.10 Of refined copper:
Profiles:
7407.10.30 Other
* * * *
Copper tube or pipe fittings (for example couplings, elbows,
sleeves):
7412.10.00 Of refined copper
* * * *
7419 Other articles of copper:
Other:
Other:
Other:
7419.99.50 Other
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* * * *
Base metal mountings, fittings and similar articles suitable for
furniture, doors, staircases, windows, blinds, coachwork, saddlery,
trunks, chests, caskets or the like; base metal hat racks, hat-pegs,
brackets and similar fixtures;…:
Other mountings, fittings and similar articles, and parts thereof:
8302.41 Suitable for buildings:
Other:
8302.41.90 Other
ISSUE:
Whether the copper components are copper profiles of heading 7407 or articles of copper of heading 7419.
LAW AND ANALYSIS:
Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified 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 official interpretation of the Harmonized System at the international level. While not legally binding and, therefore not dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are thus useful in ascertaining the classification of merchandise under the Harmonized System. U.S. Customs and Border Protection believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
Initially, the copper components do not meet the terms of the liquidated provision in heading 8302 as there is no indication they are suitable for any of the articles listed in the heading text. The protestant maintains that the reducer is a pipe fitting of heading 7412. The remaining four articles are said to be integral parts or components of downspouts and gutters, the removal of any of which would result in a failure of the system to work properly. The protestant claims that they were entered correctly as
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articles of copper of heading 7419. Your office agrees as to the proposed classification of the reducer, but proposes to reclassify the remaining four articles as copper profiles in heading 7407.
As to the claimed provision, the ENs to heading 7419 state, in part, that the heading covers all articles of copper other than those covered by the preceding headings of Chapter 74 or articles specified or included in Chapter 82 or 83, or those more specifically covered elsewhere in the HTSUS. Therefore, headings 7407 and 7412 must be examined as to their applicability.
Heading 7412 covers copper tube or pipe fittings. The 7412 ENs state that the ENs to heading 7307 apply, by appropriate substitution of terms, to heading 7412. The ENs to heading 7307 describe tube or pipe fittings of iron or steel used mainly for connecting the bores of two tubes together or for connecting a tube to some other apparatus. The connection is made by screwing or by welding. Reducers are listed in the 7307 ENs as articles covered by that heading. The ENs exclude from heading 7307 articles used for installing pipes and tubes but which do not form an integral part of the bore (e.g., hangers, stays and similar supports which merely fix or support the tubes and pipes on walls, etc.). For example, NY L83242, dated March 15, 2005, classified copper gutter hangers, whose function is to hold gutters to the roofline of buildings, in subheading 8302.41.9080, HTSUSA, as other base metal mountings and fittings suitable for buildings. The copper reducer in this case connects downspout tubing sections of different diameters or creates an opening for connecting the gutter to the downspout. By function and design, reducers are not akin to gutter hangers of heading 8302. The copper reducer at issue meets the terms of the 7307 ENs as they apply to heading 7412. The reducer qualifies as a copper tube or pipe fitting of heading 7412. As it contains more than 99.85 percent by weight of copper, it qualifies as Refined copper under Chapter 74, Note 1(a), HTSUS.
As to the proposed classification in heading 7407, Chapter 74, Note 1(e), HTSUS, defines Profiles, in part, as “[r]olled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross section along their whole length which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes.” The 7407 ENs state that products of that heading may subsequently be cold-finished by cold-drawing, straightening, or other processes which give the products a finish of higher precision. They may also be worked (e.g., drilled, punched, twisted or crimped), provided they do not thereby assume the character of articles or of products of other headings.
The extension or expansion joint, collector, round end and vent cap do not meet the terms of Note 1(e) or the 7407 EN description. They are not of uniform cross section along their whole length. Further, they are manufactured articles that have assumed
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the character of gutter parts. As these articles are not covered more specifically by another heading in Chapter 74, or elsewhere in the HTSUS, they are provided for in heading 7419, as other articles of copper.
HOLDING:
Under GRI 1, the reducer is provided for in heading 7412. It is classifiable as copper tube or pipe fittings of refined copper, in subheading 7412.10.0000, HTSUSA. Since the rate of duty under this provision in 2005 is lower than the liquidated rate under subheading 8302.41.9080, HTSUSA, the reducer should be reclassified under subheading 7412.10.0000, and the protest ALLOWED as to this article.
Under GRI 1, the expansion joint, collector, round end and vent cap are provided for in heading 7419. They are classifiable as other articles of copper, other, in subheading 7419.99.5050, HTSUSA. Since the rate of duty under this provision in 2005 is lower than the liquidated rate under subheading 8302.41.9080, HTSUSA, the expansion joint, collector, round end and vent cap should be reclassified under subheading 7419.99.5050, HTSUSA, and the protest ALLOWED as to these articles.
In accordance with the Protest/Petition Processing Handbook (CIS HB, January 2002, pp. 18 and 21), you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Cynthia Reese
for Myles B. Harmon, Director
Commercial and Trade Facilitation Division