Cla-2: Ot:Rr:Ctf:Tcm H166457 Asm

Cla-2: Ot:Rr:Ctf:Tcm H166457 Asm

<p> HQ H166457</p><p>November 23, 2011</p><p>CLA-2: OT:RR:CTF:TCM H166457 ASM</p><p>CATEGORY: Classification</p><p>TARIFF NO.: 7308.90.9590</p><p>Lawrence W. Hanson, Esq. One Riverway, Suite 2300 Houston, Texas 77056</p><p>RE: Tariff Classification of “Versa-Rail” Stairwell Safety Railing</p><p>Dear Mr. Hanson:</p><p>This is in response to your request for a binding ruling dated May 6, 2011, which was made to US Customs and Border Protection (CBP), on behalf of your client, Byers Products Group, for the classification of the “Versa-Rail” Stairwell Safety Railing under the Harmonized Tariff Schedule of the United States (HTSUS). Photos of the merchandise were provided to CBP and have been examined by this office. </p><p>FACTS:</p><p>According to your submission, the “Versa-Rail" Stairwell Safety Railing system allows consumers to provide a safety railing around an attic stairway in order to prevent falling hazards and to comply with building codes. The product is imported in an unassembled condition and contains all of the component parts and hardware needed for assembly and installation in the consumer’s home. An installation guide identifies each component part included in the shipping carton and also includes a guide for the assembly and installation of the “Versa-Rail”. The components include precision bent tubing, rear legs, front legs, top rails, long joiners, short joiners, floor brackets, stabilizer brackets made of galvanized- plated painted tube. There are pre-drilled holes on these components and hardware (head bolts, washers, nuts, and screws). </p><p>ISSUE: What is the correct tariff classification of the merchandise under the HTSUS? LAW AND ANALYSIS:</p><p>Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRI may then be applied. </p><p>The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).</p><p>The HTSUS provisions under consideration are as follows:</p><p>7308 Structures (excluding prefabricated buildings of heading 9406) 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:</p><p>7308.90 Other:</p><p>Other:</p><p>7308.90.95 Other,</p><p>Other:</p><p>7308.90.9590 Other</p><p>The EN’s to Heading 7308, provide that “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… tubes, … plates… etc.” and the heading covers products such as "...tubular scaffolding and similar equipment...". The EN’s to Heading 7308 also state that "[p]arts of structures include clamps and other devices specially designed for assembling metal structural elements of round cross-section (tubular or other)." Finally, we note that this EN specifically </p><p>2 references “ … assembled railings and fencing“.</p><p>The merchandise under consideration is composed of tubes and plates which are specially prepared for use in a structure as described in heading 7308, HTSUS. In addition, once installed it has the permanence characterized by a structure as described in EN 73.08. Further, it is a type of assembled railing which is specifically provided for in EN 73.08. </p><p>CBP has classified similar merchandise in heading 7308, HTSUS. In New York Ruling (NY) N135692, dated December 23, 2010, and NY N137158, dated December 23, 2010, unassembled barrier guardrails consisting of pre-drilled metal tubing were classified as parts of structures in subheading 7308.90.9590, HTSUSA. </p><p>In view of the foregoing, we find that “Versa-Rail" Stairwell Safety Railing is properly classified as parts of structures in subheading 7308.90.9590, HTSUSA.</p><p>HOLDING:</p><p>By application of GRI 1, the subject merchandise, identified as the “Versa- Rail" Stairwell Safety Railing is correctly classified in subheading 7308.90.9590, HTSUSA, which provides for “Structures (excluding prefabricated buildings of heading 9406) 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; plates, rods, angles, shapes, sections, tubes and the like, prepares for use in structures, of iron or steel: Other: Other: Other, Other: Other”. The provision is Free at the general column one duty rate.</p><p>Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the world wide web at www.usitc.gov. </p><p>Sincerely,</p><p>Ieva K. O’Rourke, Chief Tariff Classification and Marking Branch</p><p>3</p>

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