United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0083581 - HQ 0083674 > HQ 0083609

Previous Ruling Next Ruling


HQ 083609


June 6, 1989

CLA-2:CO:R:C:G 083609 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8428.90.0060; 8431.39.0090

Mr. Jim H. McLain
STORAX, Inc.
5421 Beaumont Center Blvd.
Tampa, Florida 33634

RE: Components for a Mobile Rack Storage System

Dear Mr. McLain:

In your letter of February 2, 1989, you inquire as to the tariff classification of components for the STORAX mobile rack storage system from the U.K. Our ruling follows.

FACTS:

Descriptive literature you submitted describes the system as being used in warehouses and industrial settings to condense a static storage system into a smaller space with one movable aisle taking the place of several fixed aisles. A complete system consists of a storage rack superstructure mounted on mobile base units, a rail or track system that these base units run on, and electrical controls for the system. The superstructure is not part of this ruling request.

The rail/track system is imported separately and is unassembled. It consists of rail sections and leveling and aligning components. The rail sections are outside guide rails and interior rolling rails, cut to customer-ordered lengths not exceeding 6 meters, with ends cut at 45 degree angles. A series of drilled plates, clamps and braces, together with bolts and nuts, will be permanently embedded in the concrete floor of the warehouse to align and stabilize the rails.

A mobile base unit consists of a steel frame, cross bracing, safety sweeps (steel sections attached to either side of the frame by a hanger assembly that stop the base units from moving upon contact with persons or objects), and motorized
wheel units consisting of flanged wheels for rolling on the outer guide rails and nonflanged wheels for rolling along the top of the interior rolling rails. These nonflanged wheels are notched on the outside to mesh with the gears of a 1/2 hp. reduction motor with electric brake, which is a part of the wheel unit. The mobile base units may be imported unassembled.

The electrical controls will be imported in the same shipment with the mobile base units. These controls consist of switches and microswitches, remote control panels (sometimes called push-button stations) designed to control the mobile bases from fork lifts, and control cabinets. These cabinets have microprocessor units installed, together with relays, fuses, electrical switching terminals and ribbon connectors. All wiring will be sourced domestically.

ISSUE:

Are components of the STORAX system imported in the same shipment classifiable together or separately; are they classifiable as handling equipment, as parts of handling equipment, or under other tariff provisions?

LAW AND ANALYSIS:

If all the components of a complete STORAX system were to be imported in the same shipment they would be classifiable under the provision for other lifting, handling, loading or unloading machinery, in subheading 8428.90.0060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

In accordance with Section XVI, Note 2(b), HTSUSA, which governs the classification of merchandise under Chapter 84, parts suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading are to be classified with the machines of that kind. From the information submitted, we conclude that the rail/track system constitutes parts suitable for use solely or principally with handling machinery of heading 8428. Accordingly, this merchandise is classifiable under the provision for other parts suitable for use solely or principally with the machinery of heading 8428, in subheading 8431.39.0090, HTSUSA. The rate of duty is 2 percent ad valorem.

In accordance with Section XVI, Note 4, HTSUSA, where a machine consists of individual components intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, the whole is to be classified in the heading appropriate to that function. In our opinion, the mobile base units imported together with their electrical controls contribute together to perform a handling function appropriate to machines classifiable in heading 8428. Mobile base units and their electrical controls are classifiable together as a functional unit in accordance with Note 4.

Further, General Rule of Interpretation 2(a), HTSUSA, states in part that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. In our opinion, the mobile base units and their electrical controls constitute the essential character of a complete STORAX mobile rack storage system because they provide the system's mobility and the structural strength for the superstructure. Mobile base units and electrical controls imported in the same shipment are therefore classifiable as other handling machinery, in subheading 8428.90.0060, HTSUSA. The rate of duty is 2 percent ad valorem.

HOLDING:

The rail/track system for the STORAX mobile rack storage system is classifiable in subheading 8431.39.0090, HTSUSA, as other parts suitable for use solely or principally with the machinery of headings 8425 to 8430. Mobile base units and their electrical controls imported in the same shipment are classifiable in subheading 8428.90.0060, HTSUSA, as other handling machinery.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: