Decision on Application for Further Review of Protest 38018000470

HQ 083299 March 31, 1989 CLA2 CO:R:C:G 083299 AS CATEGORY: Classification Tariff No: 653.00 664.10 7308.90.9090 District Director of Customs U.S. Customs Service 477 Michigan Avenue Detroit, Michigan 482262568 Dear Sir: Re: Decision on Application for Further Review of Protest 38018000470 The above captioned protest and application for further review were timely filed by C. J. Tower & Sons, Customhouse Brokers, on behalf of Campbell Cox Ltd., Guelph, Ontario, Canada. Protest is made against the liquidation of 27 entries of structural steel parts used in the construction of a plant housing an automobile conveyor assembly line. FACTS: Various steel articles described as checker plate with associated framing and fasteners were imported. On May 6, 1987, a meeting was held with the shippper who described the product as floor plate supported by legs resting on the concrete shop floor. This raised flooring is used to cover open pits in the floor where the conveyors supplied by another vendor are installed. A worker can then walk right up to the automotive assemblies moving along on the conveyor without falling into a hole. The plate acts as a platform, giving the worker access to his work station. Photographs of the imported merchandise show various prefabricated steel articles ready to be installed in the automotive plant. ISSUE: Are the steel components parts of the conveyor and thus classified under item 664.10, Tariff Schedules of the United States (TSUS) or are they parts of structures which are not parts of the conveyor and thus classified under item 653.00, TSUS.   2  Another issue is raised aside from classification. Protestant claims that inasmuch as seven entries were not liquidated within 1 year of entry they should be deemed liquidated by operation of law under item 664.10, TSUS, as entered. Section 159.11, Customs Regulations. LAW AND ANALYSIS: Protestant submitted a page from the Manual of Steel Construction to support the contention that the steel components are not structural steel. One of the definitions from this manual provides that conveyor stringers, deck plate and supporting posts are excluded from the definition of structural steel and indicates that these components are parts of conveyors. However, according to the information obtained from the shipper at the abovementioned meeting, the steel components are not used to support the conveyor, but the persons working at the conveyor. Thus the steel components would fall within the description "conveyor galleries and supporting bents" which are included within the definition of structural steel in the Manual. Furthermore, the drawing submitted by protestant shows checker plates and floor deck gratings which are also included within the definition of structural steel in the Manual. It is clear then that the imported articles are classifiable as parts of structures similar to the ones held to be classifiable under item 653.00, TSUS, in Headquarters letter 080936, December 22, 1987. Protestant argues that liquidations of seven of the entry summaries were improperly extended because there was no request for extension of liquidation and there was no request by you for information. Section 159.12, Customs regulations. However, in your memorandum of September 26, 1988, you advise that at the May 6th meeting which was within 6 months of entry, further information was promised to Customs but never received. Thus, the transaction is within the exception in section 159.12(a)(1)(i) of the regulations and any extensions effected in accordance with 159.12(b) of the regulations were proper.  - 3 - HOLDING: The protest should be denied in full regarding both the classification aspect and the liquidation by operation of law aspect. A copy of this decision should be forwarded to C. J. Tower & Sons. Sincerely, John Durant, Director Commercial Rulings Division