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HQ 954853


NOVEMBER 22 1993

CLA-2:CO:R:C:M 954853 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8431.20.00

District Director of Customs
610 South Canal Street
Chicago, IL 60607

RE: PRD 3901-93-100977; Seats for Forklift Trucks, Parts of Forklift Trucks; Sole or Principal Use; Seats, Heading 9401; Section XVI, Note 2; HQ 950634

Dear Sir:

This is our decision on Application for Further Review of Protest No. 3901-93-100977, filed against your action in classifying certain seats for forklift trucks from China. The entries under protest were liquidated on May 7, 1993, and this protest timely filed on June 1, 1993.

FACTS:

The merchandise in issue is described only as seats designed to be attached to the floors of fork-lift trucks. They were entered under the duty-free provision for parts suitable for use solely or principally with the machinery of heading 8427.

Protestant maintains these seats are designed for and distributed solely to fork-lift dealers. In addition, it is claimed that entries of identical merchandise were liquidated at different ports under the free provision. You liquidated the entries under an eo nomine provision for seats in chapter 94. You note that these seats are designed for placing on the floor [of fork-lift trucks], a requirement for goods of heading 9401.

The provisions under consideration are as follows:

8431.20.00 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8427...Free

9401.80.40 Seats, whether or not convertible into beds, and parts thereof: Other seats:
Other...2.5 percent

ISSUE:

Whether seats that are parts of fork-lift trucks are provided for eo nomine in heading 9401.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

Section XVI, Note 2(a), HTSUS, states, in relevant part, that subject to certain exceptions that are not relevant here, parts of machines which are goods included in any of the headings of chapters 84 and 85 are in all cases to be classified in their respective headings. Note 2(b) states that 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 are to be classified with the machines of that kind.

Heading 9401 covers all seats, including those for vehicles, provided they comply with the conditions prescribed in Chapter 90, Note 2, HTSUS. Note 2 states, in part, that articles referred to in heading 9401 are to be classified there only if designed for placing on the floor or ground.

Notwithstanding that the seats may otherwise qualify for inclusion in heading 9401, we have ruled that the classification of parts in Section XVI is governed by the legal notes of that section and those of Chapters 84 and 85 as well. HQ 950634, dated March 18, 1993.

Seats for fork-lift trucks qualify as "parts" because they provide comfort and stability for the operator while driving the vehicle and while operating the lift forks. Therefore, these seats aid the safe and efficient operation of the vehicle. The seats are not within the exclusions in Section XVI, Note 1. They are not goods included in any of the headings of Chapters 84 or 85. It is necessary, for purposes of this decision, to assume that if the seats are sold or otherwise provided only to fork- lift truck distributors they are principally, if not solely, used with these trucks. Certainly, there is no evidence in the file to dispute sucha conclusion. Therefore, the seats in issue - 3 -
qualify as parts suitable for use solely or principally with fork-lift trucks of heading 8427.

HOLDING:

Under the authority of GRI 1, the seats for fork-lift trucks are provided for in heading 8431. They are classifiable in subheading 8431.20.00, HTSUS, subject to free entry. The protest should be allowed.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you should mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and to the public via the Diskette Subscription Service, Lexis, the Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division


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