HQ 955368: Reconsideration of NY 890936; Galvanized Steel Door Skins; GRI 2(a); Explanatory Notes 3(b)(VIII) and 73.08; 7308.30.50

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                               HQ 955368
                           November 17, 1993


CLA-2 CO:R:C:M 955368 DWS

CATEGORY: Classification

TARIFF NO.: 7308.90.90

Mr. David M. Blake
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: Reconsideration of NY 890936; Galvanized Steel Door Skins;
    GRI 2(a); Explanatory Notes 3(b)(VIII) and 73.08;   
    7308.30.50

Dear Mr. Blake:

     This is in reference to NY 890936, issued to you on October
13, 1993, in response to your letter of September 28, 1993, on
behalf of Stelco Inc., requesting the classification of galvanized
steel door skins, products of Canada, under the Harmonized Tariff
Schedule of the United States (HTSUS).  We have been requested to
reconsider that ruling. 

FACTS:

     The merchandise consists of galvanized steel door skins
designed for use on either residential doors or garage doors.  The
dimensions of the skins are either .021 inch x 32 1/4 inches x 84
inches or .021 inch x 36 1/4 inches x 84 inches.  They are
comprised of embossed galvanized steel sheets.  The skins cover
either the inner or outer surface of steel doors.  A skin possesses
various raised and indented sections on its surface to replicate
the panels and molding of an actual wood door.

     The subheadings under consideration are as follows:

     7308.30.50: [d]oors, windows and their frames and thresholds
                 for doors: [o]ther.

     The general, column one rate of duty for goods classifiable 
     under this provision is 2.4 percent ad valorem.

     7308.90.90: . . . plates, rods, angles, shapes, sections, 
                 tubes and the like, prepared for use in         
                  structures, of iron or steel: [o]ther: [o]ther.

     The general, column one rate of duty for goods classifiable 
     under this provision is 5.7 percent ad valorem.

ISSUE:

     Whether, according to GRI 2(a), the door skins constitute
unfinished doors.

     Whether the door skins are classifiable under subheading
7308.30.50, HTSUS, as doors, or under subheading 7308.90.90, HTSUS,
as steel sections and the like, prepared for use in structures.

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.

     In NY 890936, the door skins were held to be classifiable
under subheading 7308.30.50, HTSUS.  The basis for this
determination was the erroneous belief that GRI 2(a) was
applicable.  GRI 2(a) states that:

     [a]ny reference in a heading to an article shall be taken to
     include a reference to that article incomplete or           
      unfinished, provided that, as entered, the incomplete or
     unfinished article has the essential character of the
     complete or finished article.  It shall also include a      
      reference to that article complete or finished (or falling 
       to be classified as complete or finished by virtue of this 
       rule), entered unassembled or disassembled.

     In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized.  The Explanatory Notes, although not dispositive, are to
be used to determine the proper interpretation of the HTSUS.  54
Fed. Reg. 35127, 35128 (August 23, 1989).  Explanatory Note
3(b)(VIII) (p. 4) states that:

     [t]he factor which determines essential character will vary
as       between different kinds of goods.  It may, for example,
be         determined by the nature of the material or component,
its         bulk, quantity, weight or value, or by the role of a 
             constituent material in relation to the use of the
goods.    

     It is now our position that the door skins do not impart the
essential character of doors.  The skins are merely decorative
coverings for doors and could not in any way function as doors
themselves.  Therefore, the door skins play a minor role in
relation to the use of doors.

     Because the door skins do not impart the essential character
of doors, under GRI 2(a), they cannot be considered unfinished
doors and, consequently, they are not classifiable under subheading
7308.30.50, HTSUS.

     In part, Explanatory Note 73.08 (p. 1020) states that:

     [t]he heading also covers parts such as flat-rolled products,
     "wide flats" including so-called universal plates, strip,   
      rods, angles, shapes, sections and tubes, which have been 
     prepared (e.g., drilled, bent or notched) for use in        
      structures.

     According to Explanatory Note 73.08, we find that the door
skins are described and are classifiable under subheading
7308.90.90, HTSUS. 

HOLDING:

     The galvanized steel door skins are classified under
subheading 7038.90.90, HTSUS, as steel sections and the like,
prepared for use in structures.

     Goods classifiable under subheading 7308.90.90, HTSUS, upon
compliance with sections 10.301 - 10.311, Customs Regulations 
(19 CFR 10.301 - 10.311), are dutiable at 2.8 percent ad valorem
under the U.S.-Canada Free-Trade Agreement. 

     Accordingly, we are revoking NY 890936 pursuant to 19 CFR
177.9(d)(1).  The revocation will not be applied retroactively to
NY 890936 [19 CFR 177.9(d)(2)] and will not, therefore, affect past
transactions under those rulings.  However, for the purposes of
future transactions in merchandise of this type, NY 890936 will not
be valid precedent.  We recognize that pending transactions may be
adversely affected by this revocation, in that current contracts
for importations arriving at a port subsequent to this decision
will be classified pursuant to it.  If such a situation arises, you
may apply for relief from the binding effects of this decision as
may be warranted by the circumstances.

                              Sincerely,



                              John Durant, Director