H312140

 HQ H312140 August 12, 2022 OT:RR:CTF:CPMMA H312140 ACA CATEGORY: Classification TARIFF NO: 3916.90.50; 3925.90.00 Mr. William J. Maloney Sandler, Travis & Rosenberg, P.A. 551 Fifth Avenue, Suite 1100 New York, NY 10176 RE: Tariff classification of prefabricated structural components Dear Mr. Maloney: This is in response to your request, dated December 4, 2019, on behalf of Renco USA, Inc., for a binding ruling on the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of four prefabricated structural components. In addition to your ruling request, we have considered the arguments you presented in a teleconference call with the National Commodity Specialist Division (NCSD) on May 22, 2020 and the samples of the subject merchandise that you provided. FACTS: The merchandise at issue are identified as four types of prefabricated structural components: Joist, Decking, Block and Joist Receiver. The Joist is a prefabricated structure component that is designed to sit directly on the Joist Receiver and under the Decking. It is manufactured in three cross-sectional sizes that can be cut to any length required, all in centimeters: 6 x 35 x length, 6 x 30 x length, and 6 x 20 x length. The requestor claims that the Joist is comprised of 77 percent resin, 22 percent calcite from natural stone, and a small amount of peroxide. However, we sent a sample of the Joist to our Laboratories and Scientific Services Division (LSSD), and in Lab Report No. NY20200001S, dated April 20, 2020, they confirmed that the Joist is actually comprised of 51 percent fiberglass, 40 percent organic content found to be poly (1,2-Butylene isophthalate) and poly (propylene isophthalate), and 9 percent stone. The Decking is a prefabricated structure component that is designed to sit on top of the Joist. It is manufactured in three cross-sectional sizes that can be cut to any length required, all in centimeters: 10 x 3.8 x length, 20 x 3.8 x length, and 60 x 3.8 x length. The requestor claims that the Decking is comprised of 77 percent resin, 22 percent calcite from natural stone, and a small amount of peroxide. However, in Lab Report No. NY20200003S, dated April 27, 2020, LSSD confirmed that the Decking is actually comprised of 52 percent fiberglass, 37 percent organic content of styrene copolymer and styrene acrylate, and 11 percent stone. The Block is a prefabricated structure that is designed to interlock with other Blocks. Each Block has 4 cm male protrusions on the top and corresponding recesses on the bottom. It is manufactured in various sizes, all in centimeters: 10 x 10 x 20, 10 x 20 x 10, 10 x 20 x 20, 10 x 20 x 40, 10 x 20 x 120, 20 x 20 x 20, 20 x 20 x 30, 20 x 20 x 40, 20 x 20 x 80, 20 x 20 x 120, and 25 x 20 x 30. The requestor claims that the Block is comprised of 25-35 percent calcite obtained from natural stone, 30-45 percent polyester resin, and the balance consisting of glass fiber strands and other materials. However, in Lab Report No. NY20191906S, dated April 13, 2020, LSSD confirmed that the Block is actually comprised of 58 percent inorganic material consisting of calcium carbonate (calcite) and randomly oriented glass fibers. In addition to the inorganic material, the Block includes an epoxy curing agent. The Joist Receiver is a prefabricated structure that measures 10 cm x 5 cm x 40 cm and has a 2 cm male protrusion on the top. The requestor claims that the Block is comprised of 25-35 percent calcite obtained from natural stone, 30-45 percent polyester resin, and the balance consisting of glass fiber strands and other materials. However, in Lab Report No. NY20200002S, dated April 27, 2020, LSSD confirmed that the Joist Receiver is actually comprised of 61 percent inorganic matter consisting of calcium carbonate (calcite) and randomly oriented glass fibers. In addition to the inorganic material, the Joist Receiver includes an epoxy curing agent. ISSUE: Whether the instant prefabricated structural components are classified in heading 6810, HTSUS, as articles of artificial stone; in heading 3916, HTSUS, as monofilaments of plastics; or in heading 3925, HTSUS, as builders’ ware of plastics, not elsewhere specified or included. LAW AND ANALYSIS: Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings 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 headings or notes do not require otherwise, the remaining GRIs 2 through 6 may be applied. * * * The HTSUS provisions under consideration are as follows: 3916 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: 3925 Builders’ ware of plastics, not elsewhere specified or included: 6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced: * * * Note 11 to chapter 39 provides, in pertinent part: Heading 3925 applies only to the following articles, not being products covered by any of the earlier headings of subchapter II: … (b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs; … (d) Doors, windows and their frames and thresholds for doors; * * * 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 HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The General EN to chapter 39 provides, in pertinent part: This Chapter also covers the following products, whether they have been obtained by a single operation or by a number of successive operations provided that they retain the essential character of articles of plastics: … (d) Products consisting of glass fibres or sheets of paper, impregnated with plastics and compressed together, provided they have a hard, rigid character. (If having more the character of paper or of articles of glass fibres they are classified in Chapter 48 or 70, as the case may be.) … In the case of plates or sheets composed of plies of wood and plastics, those in which the wood constitutes only a support or reinforcement of the plastics are classified in the present Chapter… * * * * EN 39.16 provides, in pertinent part: This heading covers monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks, and profile shapes. These are obtained in the length in a single operation (generally extrusion), and they have a constant or repetitive cross-section, from one end to the other. Hollow profile shapes have a cross-section different from that of tubes, pipes and hoses of heading 39.17 (see Note 8 to this Chapter). The heading also includes such products which have been merely cut to a length exceeding the maximum cross-sectional dimension or surface-worked (polished, matt-finished, etc.), but not otherwise worked. Profile shapes with an adhesive surface, used for sealing window frames, are classified in this heading. Products which have been cut down to the point where the length does not exceed the maximum cross-sectional dimension, or which have been otherwise worked (drilled, milled, assembled by glueing or sewing, etc.) are excluded from this heading. They are classified as articles in headings 39.18 to 39.26 unless they are more specifically covered by some other heading in the Nomenclature. EN 68.10 provides, in pertinent part: Artificial stone is an imitation of natural stone obtained by agglomerating pieces of natural stone or crushed or powdered natural stone (limestone, marble, granite, porphyry, serpentine, etc.) with lime or cem

Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings 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 headings or notes do not require otherwise, the remaining GRIs 2 through 6 may be applied.* * *The HTSUS provisions under consideration are as follows:3916 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics:3925 Builders’ ware of plastics, not elsewhere specified or included:6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced:* * * Note 11 to chapter 39 provides, in pertinent part: Heading 3925 applies only to the following articles, not being products covered by any of the earlier headings of subchapter II: …(b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs; …(d) Doors, windows and their frames and thresholds for doors; * * *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 HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).The General EN to chapter 39 provides, in pertinent part:This Chapter also covers the following products, whether they have been obtained by a single operation or by a number of successive operations provided that they retain the essential character of articles of plastics:…(d) Products consisting of glass fibres or sheets of paper, impregnated with plastics and compressed together, provided they have a hard,