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HQ 089434




September 16, 1991

CLA-2:CO:R:C:M 089434 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8465.10.00, 8465.94.00, 8465.99.00, HTSUSA

District Director of Customs
511 N.W. Broadway Federal Bldg.
Portland, Oregon 97209

RE: Veneer Welder; Machine for Splicing/Joining Veneer Strips; Machine Tool; PRD 2904-0-000151

Dear Sir:

This is our decision on Application for Further Review of Protest No. 2909-0-000151, dated November 6, 1990, filed by the broker representing Kanematsu-Gosho (USA) Inc. The merchandise is the Hashimoto model NVW-50 veneer welder.

FACTS:

Submitted literature describes a machine tool that functions to join random veneer strips into full-size sheets in a continuous operation. In addition to the actual hot gluing of strips, this machine has a defect clipping section, a welding section for edge gluing joints, clipping section for shearing finished panels, and a stacking section. The literature describes the NVW-50 as a high speed veneer splicer.

Entry was made under subheading 8465.99.00, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), other machine tools for working wood. Alternatively, protestant advances a claim under subheading 8465.10.00, HTSUSA, machines which can carry out different types of machining operations without tool change between such operations.

The entries in issue were liquidated in subheading 8465.94.00, HTSUSA, bending or assembling machines for woodworking.
ISSUE:

Whether the machine tool the subject of this protest carries out different types of machining operations for purposes of subheading 8465.10.00.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) 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.

GRI 6 states in part that for legal purposes the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, by appropriate substitution of terms, to GRIs 1 through 5, on the understanding that only subheadings at the same level are comparable. For the purposes of Rule 6, the relative section, chapter and subchapter notes also apply, unless the context requires otherwise.

The Harmonized Commodity Description And Coding System Explanatory Notes (Ens) constitute the Customs Cooperation Council's 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 notes should always be consulted. See T.D. 89-80.

The machine tools of heading 8465 are essentially of two types: those which carry out different types of machining operations without tool change between such operations (subheading 8465.10.00) and other machine tools, including those of subheading 8465.94.00. Under GRI 1, applied at the subheading level through GRI 6, the provision in subheading 8465.10.00, if applicable, provides a more specific description for the machine tool in issue than does a provision for "other" machine tools.

ENs at p. 1285, paragraph (6), list machines which assemble two or more parts by means of binding agents, adhesives or gummed paper. This group includes veneer splicing machines. The ENs at p. 1286, include among the machines of heading 8465 that carry
out different kinds of machining operations without tool change between such operations machines for assembling, using adhesives and finishing (for the production of veneer strips or making panels from lathes). Therefore, the ENs describe assembling machines of the type in issue here both as machines which can carry out different types of machining operations and also as bending or assembling machines. Because the notes do not further differentiate between the machines of each subheading, we conclude they are inconclusive as to the meaning of the expression different types of machining operations.

In the absence of a contrary legislative intent, tariff terms are to be construed in accordance with their common and commercial meanings which are presumed to be the same. In common meaning the term machin[ing] means "...to process by machine; specifically, to reduce or finish as by turning, shaping, planing, or milling by machine-operated tools." In a different context, ENs at p. 1132 include as examples of multi-function machines of Section XVI machine tools for working metal using interchangeable tools which enable them to carry out different machining operations (e.g., milling, boring, lapping).

From the above discussion we conclude that this machine performs a single machining operation, blade cutting, in addition to hot gluing and stacking. Therefore, it does not carry out different types of machining operations for purposes of subheading 8465.10.00.

HOLDING:

Under GRI 1, the model NVW-50 veneer welder is provided for in heading 8465 as a machine tool for working wood. It is classifiable in subheading 8465.94.0010, HTSUSA, bending or assembling machines for woodworking.

The protest should be denied. A copy of this decision should be attached to the Customs Form 19 and mailed to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

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