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HQ 955021


January 14, 1994

CLA-2 CO:R:C:M 955021 RFA

CATEGORY: CLASSIFICATION

TARIFF NO.: 8409.99.91

District Director of Customs
101 E. Main Street
Norfolk, VA 23510

RE: Protest No. 1401-92-100203; Connecting Rods; Engine Parts; Section XVI, Note 2(b); HQ 953763

Dear District Director:

The following is our decision regarding the request for further review of Protest No. 1401-92-100203, which concerns the classification of connecting rods under the Harmonized Tariff Schedule of the United States (HTSUS). The entries of the subject merchandise were liquidated on September 11 and 25, October 7 and 23, November 6, 13 and 20, and December 4, 1992. The protest was timely filed on December 8, 1992.

FACTS:

The subject merchandise is connecting rods, part numbers 3901247 and 3920690, for use in certain diesel engines. Connecting rods are used to transmit the pressure applied from the piston to the crankshaft in an internal combustion piston engine.

The merchandise was entered under subheading 8409.99.91, HTSUS, as other parts for vehicles of subheading 8701.20, or heading 8702, 8703 or 8704. The entries were liquidated under subheading 8409.99.99, HTSUS, as other parts for engines.

The subheadings under consideration are as follows:

8409.99: Parts suitable for use solely or principally with the engines of heading 8407 or 8408: [o]ther: [o]ther:

8409.99.91 Other: [f]or vehicles of subheading 8701.20, or heading 8702, 8703 or 8704. . . .

Goods classifiable under this provision have a general, column one rate of duty of 3.7 percent ad valorem.

8409.99.99 Other. . . .

Goods classifiable under this provision have a general, column one rate of duty of 3.7 percent ad valorem.

ISSUE:

Whether the connecting rods are classifiable as other parts suitable for use solely or principally for vehicles of subheading 8701.20 or headings 8702-8704 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 shall be determined according to the terms of the headings and any relative section or chapter notes.

Parts of machines are governed by application of Section XVI, Note 2 which provides as follows:
parts of machines (not being parts of the articles of heading No. 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of Chapter 84 and 85 (other than headings No. 84.85 and 85.48) 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 No. 84.79 or 85.43) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of headings No. 85.17 and 85.25 to 85.28 are to be classified in heading 85.17;

(c) All other parts are to be classified in heading No. 84.85 or 85.48.

The subject connecting rods, part numbers 3901247 and 3920690, are not provided for in any specific heading of chapters 84 or 85. According to the information provided by the protestant, the subject connecting rods, are designed for use solely in diesel engines for vehicles of subheading 8701.20, and headings 8702 through 8704, HTSUS.

In HQ 953763, dated June 30, 1993, we held that certain connecting rods, including connecting rod numbers 3901247 and 3920690, which are suitable for use solely or principally with the engines of heading 8408, HTSUS, are classifiable under subheading 8409.99.91, HTSUS. We find that the subject connecting rods are the same as the ones discussed in HQ 953763. Based upon Section XVI, Note 2(b) and HQ 953763, we find that the subject connecting rods are suitable for use solely or principally with the engines of heading 8408, HTSUS, and, are therefore classifiable under subheading 8409.99.91, HTSUS.

HOLDING:

For the foregoing reasons, connecting rods are classifiable under subheading 8409.99.91, HTSUS, as other parts suitable for use solely or principally for vehicles of subheading 8701.20 or headings 8702-8704. The rate of duty is 3.7 percent ad valorem.

You should allow the protest in full. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of 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 the public via the Diskette Subscription Service, Lexis, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

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