United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 HQ Rulings > HQ 959575 - HQ 959703 > HQ 959613

Previous Ruling Next Ruling
HQ 959613




APRIL 14, 1997

CLA-2 RR:TC:MM 959613 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8479.90.95

Arthur K. Purcell, Esq.
Neville, Peterson & Williams
80 Broad Street, 34th. Floor
New York, NY 10004

RE: NY 814292, HQ 958727 Revoked; Marine Steering Wheel, Stainless Steering Wheel for Vessels; Machines and Mechanical Appliances, Parts; Section XVI, Note 2; Articles of Iron or Steel, Subheading 7326.90.85; Nidec Corporation v. United States, NY 851734

Dear Mr. Purcell:

In NY 814292, dated September 13, 1995, issued to a representative of your client, The Pacific Bridge Company, marine steering wheels were held to be classifiable as other articles of iron or steel, in subheading 7326.90.85, Harmonized Tariff Schedule of the United States (HTSUS). This ruling was affirmed in HQ 958727, issued to you on March 21, 1996.

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY 814292 and HQ 958727 was published on March 12, 1997, in the Customs Bulletin, Volume 31, Number 11.

FACTS:

The article in question, a stainless steel steering wheel for a yacht or pleasure boat, measures sixteen inches in diameter with five spokes attached to a hub 2 « inches in diameter at the front and tapering slightly at the back. Essentially, the article is a tiller wheel which, when turned manually by the pilot or navigator, transmits rotating motion through a shaft, bearings, bevel gears or gearing and cables, among other interposed apparatus, to manipulate the rudder and thus steer the - 2 -
boat. The various dictionary definitions and other technical materials you have submitted, including a standard published by the American Boat & Yacht Council, Inc., for steering systems for outboard, inboard, sterndrive and water jet drive boats, and an International Organization for Standardization (ISO) standard for small craft remote steering systems, indicate that marine steering equipment includes all of the mechanical apparatus interposed between the tiller wheel and head of the rudder.

You state that steering and rudder equipment for ships, other than rudders themselves, is provided for in HTS heading 8479. You claim that because the steering wheel forms an essential part of the vessel's steering and rudder apparatus, and is principally, if not solely used with such apparatus, Section XVI, Note 2(b), HTSUS, requires that it be classifiable in subheading 8479.90.95, HTSUS, a provision for other parts of mechanical appliances having individual functions, not specified or included elsewhere in [chapter 84].

The provisions under consideration are as follows:

7326 Other articles of iron or steel:

7326.90 Other:

7326.90.85 Other...4 percent ad valorem

8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in [chapter 84]:

8479.90 Parts:

8479.90.95 Other...1.5 percent ad valorem

ISSUE:

Whether marine steering apparatus are machines or mechanical appliances of heading 8479; whether steering wheels are parts of this apparatus.

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.

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 (including a machine of heading 8479 or 8543), are to be classified with the machines of that kind. See Note 2(b).

The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

The premise on which you base the parts claim under subheading 8479.90.95 is found in the heading 84.79 ENs at p. 1318, which list under (III) MISCELLANEOUS MACHINERY, steering and rudder equipment for ships, other than the rudders themselves (usually heading 73.25 or 73.26), and automatic pilots (Gyro pilots) of heading 90.14. The claim is that the steering wheel is part of steering and rudder equipment.

The cited ENs do not define what mechanical apparatus constitutes "steering and rudder equipment for ships." However, from the technical materials you have submitted, we agree that the mechanical apparatus interposed between the tiller wheel and the head of the rudder, as described above, would qualify as steering and rudder equipment for ships under the cited ENs for - 4 -
heading 8479. NY 851734, dated May 17, 1990, on yacht steering systems, supports this conclusion. We also agree that the marine steering wheel in issue is an integral, constituent and component part that is necessary to initiate the force or motion that ultimately manipulates the ship's rudder. By function and design, it is apparent that the steering wheel is principally if not solely used with marine steering and rudder equipment. Under Section XVI, Note 2(b), HTSUS, the steering wheel qualifies as a part for tariff purposes. Because of the unique nature of steering and rudder equipment for ships, this analysis and conclusion is necessarily limited to the merchandise in question.

HOLDING:

Under the authority of GRI 1, stainless steel steering wheels for boats are provided for in heading 8479. They are classifiable in subheading 8479.90.95, HTSUS. NY 814292, dated September 13, 1995, and HQ 958727, dated March 21, 1996, are revoked.

In accordance with 19 U.S.C. 1625(c)(1), this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).

Sincerely,

John Durant, Director
Tariff Classification
Appeals Division

Previous Ruling Next Ruling

See also: