Landing Grid; GRI 1; EN 73.08; structure of a ship

HQ 951007 February 11, 1992 CLA-2 CO:R:C:M 951007 KCC CATEGORY: Classification TARIFF NO.: 7308.90.90 Mr. Jacques Paraskevas 11405 Hounds Way North Bethesda, Maryland 20852 RE: Landing Grid; GRI 1; EN 73.08; structure of a ship Dear Mr. Paraskevas: This is in response to your letter dated January 9, 1992, regarding the tariff classification of a landing grid under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The landing grid is manufactured in France and is sold by Societe Francaise de Materiels d'Armement. The landing grid is one part of a system designed to secure a helicopter onto the landing deck of a ship. It is made of a circular piece of reinforced stainless steel having a diameter of approximately 6 feet and a thickness of approximately one half foot. The landing grid is permanently attached to the landing deck of a ship. This item is used in conjunction with a "harpoon system", which is not the subject of this request. The "harpoon system" is a hydraulic device mounted onto a helicopter which locks itself onto the landing grid when the helicopter touches down on the landing deck of the ship. ISSUE: What is the proper tariff classification of the landing grid under the HTSUS? LAW AND ANALYSIS: The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, 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...." The landing grid is properly classified under subheading 7308.90.90, HTSUS, 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, prepared for use in structures, of iron or steel...Other...Other...." Explanatory Note 73.08 of the Harmonized Commodity Description and Coding System (HCDCS), states that "[a]part from the structures and parts of structures mentioned in the heading, the heading also includes products such as...masts, gangways, rails, bulkheads, etc., for ships...." HCDCS, Vol. 3, p. 1020. The Explanatory Notes, although not dispositive, are to be looked to for proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). The landing grid satisfies the terms of this heading. Upon permanent installation on the landing deck of a ship, the landing grid becomes a permanent part of the structure of the ship. The duty rate for this tariff provision is 5.7 percent ad valorem. HOLDING: The landing grid is properly classified under subheading 7308.90.90, HTSUS, as "Structures...and parts of structures...of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures of iron or steel...Other...Other," and is dutiable at the rate of 5.7 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division