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HQ 951865

June 19, 1992

CLA-2 CO:R:C:M 951865 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8431.49.90

District Director
U.S. Customs Service
55 Erieview Plaza
Cleveland, OH 44114

RE: Protest No. 4101-92-100022; Parts for Trenching Machines; Trenching Machines; HQ 046455; HQ 040129; Section XVI, Note 2(b); 8429.59.50; 8432.90.00

Dear Sir:

This is our response on Application for Further Review of Protest No. 4101-92-100022, dated April 9, 1992, concerning your action in classifying and assessing duty on parts for trenching machines under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The subject merchandise consists of parts for trenching machines. The parts are comprised of a K.H. cutter, a R.H. cutter, a 25 mm chain, a top split sprocket, a throttle valve, an oil seal, a seal, a seal for a valve block, bearings, a track drive sprocket, and a hoe top sprocket. It is stated that the machines are used to excavate drainage ditches in agricultural fields, among other applications.

ISSUE:

What is the proper classification of the subject parts for trenching machines under the HTSUS?

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.

The merchandise was entered under subheading 8432.90.00, HTSUS, which provides for: "[a]gricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof: [p]arts." However, the merchandise was liquidated under subheading 8431.49.90, HTSUS, which provides for: "[p]arts suitable for use solely or principally with the machinery of headings 8425 to 8430: [o]f machinery of heading 8426, 8429 or 8430: [o]ther: [o]ther."

Before we can determine the proper classification of the subject parts, we must determine the proper classification of the trenching machine under the HTSUS. HQ 046455, dated August 10, 1978, dealt with the classification of trenching machines under the Tariff Schedules of the United States (TSUS). In that ruling we stated that:

. . . . the issue is whether or not trenching is an agricultural pursuit. We are persuaded that it itself is an industrial, and not an agricultural, pursuit. As your submission suggests the use of these trenching machines to construct a drainage system on agricultural lands is a one-
time operation performed by land contractors. Land contracting is manifestly an industrial pursuit. Moreover, the Encyclopedia Britannica lists self-propelled trenching machines as excavation machinery in a class with power shovels, backhoes, bulldozers, scrapers, graders, and the like. (Vol.8, p.940, 1963 ed.). This class of machinery is normally considered to be employed in industrial, rather than agricultural, pursuits.

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. Based upon the finding in HQ 046455, it is our position that trenching machines are classifiable under subheading 8429.59.50, HTSUS, which provides for: "[m]echanical shovels, excavators and shovel loaders: [o]ther: [o]ther." See also HQ 040129, dated May 23, 1975.

In part, section XVI, note 2(b), HTSUS, states that:

[o]ther parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind. . . .

Because the subject parts are parts suitable for use solely or principally with trenching machines, then, under section XVI, note 2(b), HTSUS, the merchandise is classifiable under subheading 8431.49.90, HTSUS. We reach this conclusion under the assumption that none of the parts qualify for classification elsewhere by reason of any legal note in the HTSUS.

HOLDING:

The merchandise is classifiable under subheading 8431.49.90, HTSUS, which provides for: "[p]arts suitable for use solely or principally with the machinery of headings 8425 to 8430: [o]f machinery of heading 8426, 8429 or 8430: [o]ther: [o]ther."

The protest should be denied in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

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