HQ 087497: Container Frame Assemblies

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 087497

                                         OCT 4 1990

            CLA-2:CO:R:C:G  087497 JAS

            CATEGORY:  Classification

            TARIFF NO. 7326.90.9090

            Judith K. Matta
            William F. Joffroy, Inc.
            P.O. Box 21041
            Phoenix, Arizona 85036

            RE:  Container Frame Assemblies

            Dear Madam:

                 In your letter of April 14, 1990, on behalf of North
            American Marketing Ltd., Scottsdale, Arizona, you inquire as to
            the tariff classification and country of origin marking of
            container frame assemblies from Czechoslovakia.  Our ruling
            follows.

            FACTS:

                 The merchandise consists of container frame panels of
            steel, entered unassembled, and includes four sides, one gate
            assembly, one lid, plus hinge assemblies and frame locking
            hardware welded in place.

                 After importation, the importer will zinc plate the steel
            panels, assemble them, screw six cut-to-size plywood panels to
            the steel panels, then affix the assembed panels to a wooden
            pallet by means of steel channels and cleats.  The completed
            articles exceed 300 liters in capacity and are used as shipping
            containers for dry solid goods or, by inserting a plastic bag,
            to ship liquids or dry granular goods.

                 You state that the imported steel panels are unfinished
            shipping containers of the type classifiable under the
            provision for reservoirs, tanks, vats, and similar containers
            for any material, of iron or steel, of a capacity exceeding 300
            liters, in subheading 7309.00.0090, Harmonized Tariff Schedule
            of the United States Annotated (HTSUSA).  














                                         - 2 -

            ISSUE:

                 Whether the unassembled steel panels are unfinished
            containers of heading 7309.

            LAW AND ANALYSIS:

                 Merchandise is classifiable under the Harmonized Tariff
            Schedules of the United States Annotated (HTSUSA) in accordance
            with the General Rules of Interpretation (GRIs).  GRI 1 states,
            in part, that for legal purposes, classification shall be
            determined according to the terms of the headings and any
            relative section or chapter notes and, provided such headings
            or notes do not otherwise require, according to GRIs 2 through
            6.

                 The Explanatory Notes (ENs) constitute the Customs
            Cooperation Council's official interpretation of the Harmonized
            System.  While not binding on the contracting parties, and
            therefore not dispositive, they provide a commentary on the
            scope of each heading of the Harmonized System and are thus
            useful in ascertaining the classification of merchandise under
            the System.  See T.D. 89-80.  Customs believes they should
            always be consulted.  ENs at p. 1021 indicate that containers
            of heading 73.09 are normally installed as fixtures for storage
            or manufacturing use, e.g., in factories, chemical and dye
            works, breweries, distilleries and refineries, and to a lesser
            extent, in houses, shops, etc.  Among the types listed are oil
            reservoirs, vats used in malt houses, vats for liquids, vats
            for  tempering and annealing metal goods, and water storage
            tanks.  Not all containers classifiable in heading 73.09 must
            be installed as fixtures.  Nevertheless, the containers in
            issue here, when completed, are essentially designed to ship or
            transport goods.  There is no evidence that they are ejusdem
            generis, that is, of a like class with reservoirs, tanks, and
            vats, which are essentially used to hold or store goods.  We
            therefore conclude that this merchandise is not classifiable in
            heading 7309.  Because the containers in issue have not been
            shown to be specially designed and equipped for carriage by one
            or more modes of transport, we do not believe that heading 8609
            applies.

            HOLDING:

                 Under the authority of GRI 1, the steel frames in issue
            are provided for in heading 7326 as other articles of iron or
            steel.  Actual classification is in subheading 7326.90.9090,
            HTSUSA, dutiable as products of Czechoslovakia at the rate of
            45 percent ad valorem.













                                       - 3 -

                 Copies of this ruling are being sent to Customs officers
            at Nogales and Los Angeles, as you have informed us that there
            have been actual importations at those ports.

                 The country of origin marking issue will be addressed
            separately.


                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division