February 12, 2009 CBP Bulletin Notice on Classification of Metal Balusters
In the February 12, 2009 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 43, No. 8), CBP published a notice modifying one ruling and revoking a treatment as follows:
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Modification of ruling, revocation of treatment.CBP is modifying one ruling on the classification of metal balusters; in addition, this notice covers any rulings on this merchandise which may exist but have not been specifically identified. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, these actions are effective for merchandise entered or withdrawn from warehouse for consumption on or after April 13, 2009.
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 issuing HQ H044637 in order to modify NY C89444 and determine that the metal balusters are 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 modification.
CBP makes 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 determines that, in accordance with GRI 1, the metal balusters are properly 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."
New: 7308.90.9590, duty-free; Previous: 7326.90.8588, 2.9%
(See ITT's Online Archives or 01/13/09 news, 09011355, for BP summary of proposed HQ H044637.)
February 12, 2009 CBP Bulletin (Vol. 43, No. 8) available at http://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2009/