January 2, 2009 CBP Bulletin Notice on Classification of Metal Balusters
In the January 2, 2009 issue of the U.S. Customs and Border Protection Bulletin (Vol. 43, No. 2), CBP published a notice proposing to modify one ruling and revoke a treatment as follows:
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Proposed modification of ruling; proposed revocation of treatment. CBP is proposing to modify a ruling on the classification of metal balusters. Additionally, CBP proposes that this notice covers any rulings on this merchandise that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed modification and revocation, or any party involved with a substantially identical transaction, should advise CBP by February 1, 2009, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
Metal balusters. The merchandise at issue is identified as a metal baluster which measures approximately 35 inches long and has a black coating. It is square and spiral shaped and has a hole at one end. The balusters will be used as the upright supports of a balustrade or staircase rail.
CBP is proposing to issue HQ H044637 in order to modify NY C89444 and determine that the metal balusters should be classified under HTS 7308.90.9590 as "parts of structures of iron or steel," rather than under 7326.90.8588 (previously 7326.90.8585) as "other articles of metal." The wooden balusters in ruling NY C89444 are unaffected by this proposed modification.
CBP proposes this change as a correction based largely on the Explanatory Notes (ENs) and the fact that balustrades are listed as one of the exemplars under heading 7308. The ENs to 7308 state: "Structures are characterized by the fact that once they are put in position, they generally remain in that position. They are usually made up from bars, rods, tubes, angles, shapes, sections, sheets, plates, wide flats including so called universal plates, hoop, strip, forgings or castings, by riveting, bolting, wielding, etc."
CBP states that balustrades are structures because they are complex systems consisting of a number of parts or sections (bars riveted or bolted to a rail) that once put in position, generally remain in position. It follows that the metal balusters at issue, which are used as the upright supports of a balustrade, are parts of those structures and are thereby classified as such.
CBP now proposes that, in accordance with GRI 1, the metal balusters should be classified under HTS 7308, specifically in subheading 7308.90.95, which provides for: "Structures . . . and parts of structures (for example . . . balustrades . . .) of iron or steel; . . .: Other: Other: Other."
Proposed: 7308.90.9590, duty-free; Current: 7326.90.8588, 2.9%
January 2, 2009 CBP Bulletin (Vol. 43, No. 2) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2009/