Parabolic Aluminum Louvers; HQ 076367; Item 653.01

HQ 954777 August 23, 1993 CLA-2 CO:R:C:M 954777 DWS CATEGORY: Classification TARIFF NO.: 7610.90.00 Mr. Steve S. Ahn U.S. Customs House Broker Co. 147-40 184th Street, Room 201 Jamaica, NY 11413 RE: Parabolic Aluminum Louvers; HQ 076367; Item 653.01 Dear Mr. Ahn: This is in response to your letter of July 29, 1993, to the Area Director of Customs, New York Seaport, on behalf of Daewoo International America Inc., concerning the classification of parabolic aluminum louvers under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter was referred to this office for a response together with the sample louver. FACTS: The merchandise consists of parabolic aluminum louvers (model no. PL 2209-35 SSS). The louvers are comprised of anodized aluminum in sheets or coils with a purity of between 98.5 and 99.5 percent. They are designed for use in various applications where diffusion of light is needed. One such use is as an accessory to fluorescent fixtures in order to give the fixtures a more aesthetically pleasing look. The subheading under consideration is as follows: 7610.90.00: aluminum plates, rods, profiles, tubes and the like, prepared for use in structures: [o]ther. The general, column one rate of duty is 5.7 percent ad valorem. ISSUE: Whether the parabolic aluminum louvers are classifiable under subheading 7610.90.00, HTSUS, as aluminum articles 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 HQ 076367, dated June 28, 1985, similar aluminum louvers were held to be classifiable under item 653.01, Tariff Schedule of the United States (TSUS), which provides for: [h]angers and other buildings, bridges, bridge sections, lock- gates, towers, lattice masts, roofs, roofing frameworks, door and window frames, shutters, balustrades, columns, pillars, and posts, and other structures and parts of structures, all the foregoing of base metal: [o]ther. Decisions under the TSUS are not dispositive in interpreting the HTSUS. However, on a case-by-case basis they should be considered instructive in interpreting the HTSUS, particularly where the nomenclature previously interpreted in those decisions remains unchanged and no dissimilar interpretation is required by the text of the HTSUS. H. Conf. Rep. No. 576, p.550. In this instance, we find that HQ 076367 is instructive in interpreting the classification of the aluminum louvers under the HTSUS because the nomenclature previously interpreted remains unchanged and no dissimilar interpretation is required by the text of the HTSUS. Therefore, it is our position that the parabolic louvers are classifiable under subheading 7610.90.00, HTSUS, as aluminum articles prepared for use in structures. HOLDING: The parabolic louvers are classifiable under subheading 7610.90.00, HTSUS, as aluminum articles prepared for use in structures. Sincerely, John Durant, Director Commercial Rulings Division