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HQ 953543

April 15, 1993

CLA-2 CO:R:C:M 953543 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8428.90.00

District Director
U.S. Customs Service
6269 Ace Industrial Drive
P.O. Box 37260
Milwaukee, WI 53237-0260

RE: Protest No. 3701-93-100004; Hydraulic Arms; Section XVI, Note 2(a); 8436.99.00

Dear District Director:

The following is our decision regarding the request for further review of Protest No. 3701-93-100004 concerning your action in classifying and assessing duty on hydraulic arms under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of two types of hydraulic arms, model nos. 998 500T and 450XL/1800 JIC, used in the forestry industry. Both models of arms perform essentially the same functions. An arm contains hydraulic cylinders which raise and lower the segments of the arm, and a slewing motor to rotate the arm. After importation, a grapple is attached to an arm, and the entire unit is then mounted on a forwarder or similar forestry vehicle. Other attachments, such as cutting saws or feller bunchers, may also be attached to an arm.

The merchandise was entered under subheading 8436.99.00, HTSUS, as parts of forestry machinery. However, the entry was liquidated on December 28, 1992, under subheading 8428.90.00, HTSUS, as other lifting, handling, loading, or unloading machinery. The protest was timely filed by the protestant on January 12, 1993.

The subheadings under consideration are as follows:

8436.99.00: [o]ther . . . forestry . . . machinery . . .; parts thereof: [p]arts: [o]ther.

Goods classifiable under this provision receive duty free treatment.

8428.90.00: [o]ther lifting, handling, loading or unloading machinery . . . : [o]ther machinery.

The general, column one rate of duty is 2 percent ad valorem.

ISSUE:

Whether the hydraulic arms are classifiable under subheading 8436.99.00, HTSUS, as parts of forestry machinery, or under subheading 8428.90.00, HTSUS, as other lifting, handling, loading, or unloading machinery?

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.

It is our position that the merchandise is specifically provided for under subheading 8428.90.00, HTSUS. The arms constitute machinery, as they contain hydraulic cylinders and slewing motors. They are used to raise, lower, and handle various attachments such as grapples and saws.

Section XVI, Note 2(a), HTSUS, states that:

[p]arts 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.

Even though the arms may be parts of forestry machinery, under section XVI, note 2(a), HTSUS, they are precluded from classification under heading 8436, HTSUS, because they are specifically classifiable under heading 8428, HTSUS.

HOLDING:

For the foregoing reasons, we find that the hydraulic arms are classifiable under subheading 8428.90.00, HTSUS, as other lifting, handling, loading, or unloading machinery.

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

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