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HQ 959576




JANUARY 9, 1997

CLA-2 RR:TC:MM 959576 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7214.20.00, 8423.90.00

Port Director of Customs
1000 2nd. Ave.
Seattle, WA 98104-1049

RE: PRD 3004-96-100394; Bumper Plates, Bridges, Structural Components for Weighing Machinery, Parts for Truck Scale Weighing Platform, 8423.90.00; Structures and Parts of Structures of Iron or Steel, 7308.10.00; Parts, Section XVI, Note 2; Nidec Corporation v. United States

Dear Port Director:

This is our decision on Protest 3004-96-100394, filed against the classification of certain fabricated structural steel components used with weighing machinery. The entry under protest was liquidated on April 12, 1996, and this protest timely filed on May 31, 1996.

FACTS:

The merchandise in issue, for use with a truck weighing scale, is bumper plates, bridge sections, an equal number of connecting bolts and nuts, and a concrete reinforcing bar or rebar, all products of Canada. The bumper plates are 6ft. x 8ft. x 1/2in. steel plates with J-hooks welded to the back side. The bridge sections consist of wide flange beams and channel iron cut-to-length and welded into 20 ft.-long rectangular shapes. These components, imported unassembled, are used to form the platform which, together with a load suspension system, levers and load cell which are the mechanical/electrical weighing elements, comprise an 80-ton capacity truck scale measuring 100ft. x 10ft. The nuts and bolts are used to assemble the bumper plates and bridge sections. The rebar is not a part of the scale but is used in the concrete-reinforced pit that houses the scale. - 2 -

These components were entered under a provision in heading 8423 as parts of weighing machinery. The protestant maintains these are fabricated steel structural components that make up the platform on which the truck rests as it is weighed. As such, they are necessary to the completion and proper functioning of the scale and should be considered parts for tariff purposes. Because the bolts and nuts were shipped in exact numbers to permit assembly of the platform, they should be considered unassembled components of the platform. The concrete rebar is a bar and rod of iron or other alloy steel provided for in heading 7214. Your office determined that the articles under protest were merely structural components and not parts of a scale. The entry was liquidated under a provision in heading 7308 as structures and parts of structures of iron or steel.

The provisions under consideration are as follows:

7308 Structures...and parts of structures (for example, bridges and bridge sections)...of iron or steel:

7308.10.00 Bridges and bridge sections

8423 Weighing machinery;...parts of weighing machinery:

8423.90.00 Weighing machine weights of all kinds; parts of weighing machinery

ISSUE:

Whether the bumper plates and bridge sections are considered parts for tariff purposes.

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. - 3 -

Subject to certain exceptions that are not relevant here, goods that are identifiable as parts of machines or apparatus of Chapter 84 or Chapter 85 are classifiable in accordance with Section XVI, Note 2, HTSUS. Nidec Corporation v. United States, 861 F. Supp. 136, aff'd. 68 F. 3d 1333 (1995). Parts 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. See Note 2(a). Other parts, if suitable for use solely or principally with a particular machine, or with a number of machines of the same heading, are to be classified with the machines of that kind. See Note 2(b). Articles which are integral, constituent or component parts necessary to the completion of the machine, mechanism or device with which they are used have been held to be parts for tariff purposes. In our opinion, there is sufficient functional interrelationship between the bumper plates and bridge sections and the levers/load cells - which are the actual weighing elements - such that the former qualify as parts for tariff purposes. The concrete reinforcing bar, not being an integral component of the scale, is separately classifiable.

HOLDING:

Under the authority of GRI 1, the bumper plates and bridge sections, together with the bolts and nuts necessary to assemble them, are provided for in heading 8423. They are classifiable in subheading 8423.90.00, HTSUS. The protest should be ALLOWED as to this merchandise. The concrete reinforcing bar is provided for in heading 7214. It is classifiable in subheading 7214.20.00, HTSUS. This merchandise should be reclassified as indicated and the protest ALLOWED under this provision.

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 - 4 -
decision available to Customs personnel via the Customs Rulings Module in ACS and to the public via the Diskette Subscription Service, the Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Tariff Classification
Appeals Division

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