Seamless tubes of alloy steel in cut lengths for individual automotive door impact beams
Active· CBP ruling HQ 084670· Issued 1989-09-22
Ruling text
HQ 084670
September 22, 1989
CLA-2 CO:R:CV:G: 084670 JLV
CATEGORY: Classification
TARIFF NO.: 7304.59.8000; 8708.29.0050
Mr. Nicholas B. Winiewicz
Benteler Industries, Inc.
320 Hall Street S.W.
Grand Rapids, Michigan 49507
RE: Seamless tubes of alloy steel in cut lengths for
individual automotive door impact beams
Dear Mr. Winiewicz:
In a letter of May 24, 1989, you request a ruling on the
classification of cut lengths of tubing which are to be used,
after additional processing, as impact beams for side
collision protection in automobiles. This merchandise, in
material lengths, was the subject of a ruling under the former
tariff schedules (letter dated November 12, 1987, file
080953). This decision is the subject of a complaint filed
with the Court of International Trade (Case No. 88-07-00540).
You now ask for a ruling on cut lengths of this tubing.
FACTS:
The merchandise is seamless mechanical tubing of alloy
steel having essentially the same chemistry and dimensions
(wall thickness and outside diameter) as the mechanical tubing
described in the ruling letter of September 12, 1987 (file
080953). These facts are not in dispute and are incorporated
by reference into the statement of facts in this case.
You propose to cut the tubing to specific lengths, either
with a straight cut or a contour cut, in Germany or Canada
prior to importation into the United States. After
importation, the cut lengths must be further processed, in
some cases, by heating and forming the ends, and in all other
cases by attaching brackets or similar devices (welding or
similar processing) to complete the component part known as a
"door impact beam."
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ISSUE:
Is the tubing, if cut to specific lengths with a straight
cut or with a contour cut, classifiable as a part of a motor
vehicle in heading 8708, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), or does it remain tubing in
heading 7304, HTSUSA?
LAW AND ANALYSIS:
Mechanical tubing, of the type in issue, is described in
heading 7304, which provides for seamless tubes and pipes of
iron or steel. There are no relevant dimensional limitations
which would preclude the cut lengths of mechanical tubing from
falling within this description. The competing provision is
heading 8708, which provides for parts and accessories of the
motor vehicles of headings 8701 to 8705. The cut lengths meet
the mechanical requirements for door impact beams established
by federal safety standards.
General Rule of Interpretation (GRI) 1 requires that
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 the rules that follow. Section XV note 1(g)
excludes "[a]ssembled railway or tramway track * * * or other
articles of Section XVII (vehicles, ships and boats,
aircraft)" from classification in the headings contained in
the chapters of section XV. Section XVII note 2 specifically
excludes certain articles from classification as "parts" or
"accessories" as those terms are used in the headings of the
chapters in section XVII. Tubes and pipes are not
specifically excluded by note 2.
The Explanatory Notes (EN), the official interpretation
of the HTSUSA at the international level, provides guidance as
to the nature of the merchandise described in the headings and
as to the scope of the section and chapter notes. The
applicable EN, in this case, are the EN to headings 7304 and
8708. The EN to 7304 indicate that the heading includes many
different categories of tubes or pipes. These tubes or pipes
may be suitable for use in boilers, gas lines, the manufacture
of automobile parts, scaffolding, or other mechanical uses.
In some cases, the tubes or pipes are produced specifically
for the named applications and, after further fabrication or
processing, become identifiable components of a machine,
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structure, or other article. We note, therefore, that the EN
also indicate that the heading [7304] excludes tubes and pipes
made up into specific identifiable articles, such as exhaust
manifolds for internal combustion engines, exhaust pipes for
motor vehicles, and saddle pillars and frames for cycles.
The EN to heading 8708 list examples of body components
that are included as parts and accessories: floor boards,
sides, front or rear panels; doors and parts thereof; exterior
luggage racks, and many other identifiable articles. The
examples listed in the EN are recognizable by shape or form as
specific articles.
Finally, we address the General EN to chapter 73 in which
the expression "tubes and pipes" is defined for purposes of
the chapter. We note that tubes and pipes may be "polished,
coated, bent (including coiled tubing), threaded and coupled
or not, drilled, waisted, expanded, cone shaped or fitted with
flanges, collars or rings." Therefore, a tube or pipe may be
cut to a finished length, then finished on one or both ends,
and remain classified under the appropriate heading for tubes
and pipes in chapter 73.
In this case, material lengths of mechanical tubing will
be cut to smaller lengths. The actual use of the lengths,
whether straight cut or contoured cut, is claimed to be the
same. However, only the contoured cut lengths have a specific
shape or form that gives them the character of a specific
article that is identifiable as a part of a automotive door.
The smaller, straight cut lengths are merely short sections of
tubing that must be further formed by heating and shaping to
become an identifiable part of an automotive door.
Classification of the cut sections of tubing is not
affected by the country in which the cutting is performed.
The straight-cut lengths are classified as seamless tubes of
ally steel; the contour-cut lengths are classified as parts of
motor vehicles.
Although you did not raise the question, we note that the
cutting to length, if done in Canada, will not affect the
country of origin of the tubing for purposes of the Voluntary
Restraint Agreement (VRA) applicable to tubing classified in
subheading 7304.59, HTSUSA. Cutting to length does not
constitute a substantial transformation. Ruling letter of
March 26, 1986 (file 077447).
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HOLDING:
The straight-cut lengths of mechanical tubing are
classified as seamless tubes of circular cross section, of
other alloy steel, in subheading 7304.59.8000, HTSUSA; the
contour-cut lengths of mechanical tubing are classified as
other parts of bodies of motor vehicles of headings 8701 to
8705, in subheading 8708.29.0050, HTSUSA.
The straight-cut lengths of mechanical tubing are
classified in subheading 7304.59.8000; whether cut to these
lengths in Germany or in Canada (from tubing produced in
Germany), they are products of Germany subject to VRA
certification requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
1cc: AD NY Seaport
1cc: NIS Paula Ilardi
2cc: Chief, CIE
1cc: AC, CO
1cc: Director, CommRulDiv
1cc: Director, Trade Ops
1cc: Reading File
LIBRARY: valentin
FILE NAME: 084670
Source: rulings.cbp.gov — ruling 084670, retrieved 2026-10-12T05:18:40Z, republished verbatim. This digest is informational; only CBP issues binding rulings.