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HQ 953083

March 1, 1993

CLA-2 CO:R:C:M 953083 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8202.31.00; 8409.91.99

District Director
U.S. Customs Service
U.S. Customshouse
1 East Bay Street
Savannah, GA 31401

RE: Protest No.1703-92-100147; Pistons; Carburetor Assemblies; Tooth Blades; Section XVI, Note 1(k); Section XVI, Note 2; 8467.99.00

Dear Sir:

This is our response on Application for Further Review of Protest No. 1703-92-100147, dated September 21, 1992, concerning your action in classifying and assessing duty on pistons, carburetor assemblies, and tooth blades under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of pistons, carburetor assemblies, and ten inch tooth blades. The merchandise will be used in the assembly of hedge trimmers and bushcutters after importation into the U.S.

ISSUE:

What is the proper classification of the pistons, carburetor assemblies, and tooth blades 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 8467.99.00, HTSUS, which provides for: "[[t]ools for working in the hand, pneumatic or with self-contained nonelectric motor, and parts thereof: [p]arts: [o]ther."

However, part of the entry regarding the pistons and the carburetor assemblies were liquidated under subheading 8409.91.99, HTSUS, which provides for: "[p]arts suitable for use solely or principally with the engines of heading 8407 or 8408: [o]ther: [s]uitable for use solely or principally with spark-ignition internal combustion piston engines (including rotary engines): [o]ther: [o]ther."

The part of the entry regarding the tooth blades was liquidated under subheading 8202.31.00, HTSUS, which provides for: "[c]ircular saw blades (including slitting or slotting saw blades, and parts thereof: [w]ith working part of steel."

We will first deal with the classification of the tooth blades. Section XVI, note 1(k), HTSUS, states that:

[t]his section does not cover:

(k) Articles of chapter 82 or 83.

Therefore, the blades are precluded from classification under chapter 84, HTSUS, because they are provided for eo nomine under chapter 82, HTSUS. Consequently, the tooth blades are classifiable under subheading 8202.31.00, HTSUS.

Section XVI, note 2, HTSUS, states:

[s]ubject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8485 and 8548) are in all cases to be classified in their respective headings;

(b) Other 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. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;

(c) All other parts are to be classified in heading 8485 to 8548.

With regard to the classification of the pistons and carburetor assemblies, section XVI, note 2(a), HTSUS, is dispositive. Because these articles are described under heading 8409, HTSUS, and therefore are goods of chapter 84, HTSUS, under section XVI, note 2(a), HTSUS, they are to be classifiable under heading 8409, HTSUS. Specifically, the pistons and carburetor assemblies are classifiable under subheading 8409.91.99, HTSUS.

HOLDING:

The tooth blades are classifiable under subheading 8202.31.00, HTSUS, which provides for: "[c]ircular saw blades (including slitting or slotting saw blades, and parts thereof: [w]ith working part of steel."

The pistons and carburetor assemblies are classifiable under subheading 8409.91.99, HTSUS, which provides for: "[p]arts suitable for use solely or principally with the engines of heading 8407 or 8408: [o]ther: [s]uitable for use solely or principally with spark- ignition internal combustion piston engines (including rotary engines): [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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