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 > 1993 HQ Rulings > HQ 0089243 - HQ 0089446 > HQ 0089415

Previous Ruling Next Ruling



HQ 089415


November 7, 1991

CLA-2 CO:R:C:M 089415 AJS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.40

District Director
U.S. Customs Service
300 South Ferry Street
Terminal Island
Room 2017
San Pedro, CA 90731

RE: Protest number 2704-90-004797; CRT valet; Subheading 7326.90.90; Subheading 9403.10.00; Subheading 8304.00.00; ENs 84.73; H. Conf. Rep. No. 576; stand; Webster's Third New International Dictionary; The Random House Dictionary of the English Language; ENs 83.04; Nissho-Iwai American Corp. v. U.S.; ejusdem generis; GRI 3(a); Chapter 94, note 2.

Dear District Director:

Protest for further review number 2704-90-004797 dated 11/23/90, was filed against the classification of the CRT valet models 655C and 655L within subheading 7326.90.90, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The subject Cathode Ray Tube (CRT) valets consist of a swiveling monitor platform and extension arm. The extension arm is clamped onto a desk. The monitor platform acts as a base for a CRT monitor, and is located on the end of the extension arm. The valets enable the user to clear their desk top of the space normally occupied by the CRT monitor, as well as to keep the monitor within easy reach.

ISSUE:

Whether the CRT valets are properly classifiable within subheading 8473.30.40, HTSUSA, which provides for parts and accessories suitable for use solely or principally with the
machines of heading 8471, not incorporating a CRT; or class- ifiable within subheading 7326.90.90, HTSUSA, which provides for other articles of iron or steel; or classifiable within subheading 8304.00.00, HTSUSA, which provides for "[desk-top filing or card-index cabinets . . . and similar office or desk equipment . . . of base metal, other than furniture of heading 9403."; or classifiable within subheading 9403.10.00, HTSUSA, which provides for other furniture of metal and of a kind used in offices.

LAW AND ANALYSIS:

Heading 8473, HTSUSA, provides for parts and accessories suitable for use solely or principally with the machines of headings 8469 to 8472. The protestant asserts that the CRT valets satisfy the description of an accessory within the terms of this heading. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) state that "stands" for the machines of heading 8471 not normally usable except with the machines in question are classifiable in heading 84.73. ENs 84.73, p. 1304 (1991). The term "stand" is described as a base on which something may be placed for use or exhibit. Webster's Third New International Dictionary, p. 2223 (1986). A "stand" is also described as a framework on or in which articles are placed for support, exhibition, etc. The Random House Dictionary of the English Language, p. 1385 (Unabridged ed. 1983). The subject CRT valets satisfy these descriptions. They are essentially a base or framework on which a CRT monitor is to be placed for use and storage. While the ENs are not dispositive, they provide a commentary on the scope of each heading and offer guidance for interpretation of the HTSUSA. H. Conf. Rep. No. 576, 100th Cong., 2d Sess., p. 549, reprinted in 1988 U.S. CODE CONG. & ADMIN. NEWS p. 1582. Accordingly, we find the above ENs instructive for determining that the CRT valets satisfy the terms of heading 8473, HTSUSA. More specifically, the CRT valets are provided for within subheading 8473.30.40, HTSUSA, as "other" parts and accessories of the machines of heading 8471.

Subheading 8304.00.00, HTSUSA, provides for desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment of base metal. The ENs state that this heading includes paper trays for sorting documents, paper rests for typists, desk racks and shelving, and desk equipment (such as book ends, paperweights, ink-stands and ink-pots, pen trays, office-stamp stands and blotters). ENs 83.04, p. 1120-21. Classification of the subject valets as similar desk equipment within this heading has been suggested. The Court of International Trade (CIT) has stated
that the canon of construction ejusdem generis, which means literally, of the same class or kind, teaches that "where particular words of description are followed by general terms, the latter will be regarded as referring to things of a like class with those particularly described." Nissho-Iwai American Corp. v. United States (Nissho), 10 CIT 154, 156 (1986). Heading 8304, HTSUSA, consists of particular words (i.e., paper trays, paper rests etc.) followed by general terms (i.e., similar office or desk equipment). Therefore, this heading requires an ejusdem generis method of construction.

The CIT further stated that "[a]s applicable to customs classification cases, ejusdem generis requires that the imported merchandise possess the essential characteristics or purposes that unite the articles enumerated eo nomine in order to be classified under the general terms." Nissho, p. 157. The subject CRT valets are not ejusdem generis with the articles described within heading 8304, HTSUSA. They are not equipment used to hold or store similar desk or office articles (i.e., index cards, files, paper, pens etc.,). The valets are more accurately described as stands for the machines of heading 8471, HTSUSA. Accordingly, the subject valets do not satisfy the terms of heading 8304, HTSUSA, and are not, therefore, properly classifiable therein.

Heading 7326, HTSUSA, provides for other articles of iron or steel. THe CRT valets were liquidated under this heading. The valets are, prima facie, classifiable within this heading. As stated previously, they are also classifiable within heading 8473, HTSUSA. In this type of situation, the heading which provides the most specific description shall be preferred to a heading providing a more general description. General Rule of Interpretation (GRI) 3(a). In this case, heading 8473, HTSUSA, provides a more specific description of the CRT valets than the so-called "basket" heading 7326, HTSUSA. This conclusion is based on the fact that the valet is more specifically described as a "stand" than an "other" article of steel. Thus, the subject CRT valets are not properly classifiable within heading 7326, HTSUSA, based upon the application of GRI 3(a).

Heading 9403 HTSUSA, provides for other furniture and parts thereof. Classification of the subject CRT valets within this heading has been suggested. In order to be classified within this heading, an article must be designed for placing on the floor or ground. Chapter 94, note 2. The subject valets do not satisfy this requirement. They are designed to be mounted or clamped onto a desk. Accordingly, the valets are not properly classifiable as furniture within heading 9403, HTSUSA.

HOLDING:

The subject CRT valets are properly classifiable within subheading 8473.30.40, HTSUSA, which provides for parts and accessories of the machines of heading 8471 which do not incorporate a CRT. You should grant the protest in full. A copy of this decision should be attached to the Customs Form 19, Notice of Action, and forwarded to the protestant.

Both the District Director and counsel refer to other devices which are not the subject of this protest. Inasmuch as these devices appear to be similar articles, they should be classified in conformity with the rationale in this protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: