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HQ 963313




January 25, 2002

CLA-2:RR:CR:GC 963313 AML

CATEGORY: CLASSIFICATION

TARIFF NO.: 8431.20.00

Port Director of Customs
56 Erieview Plaza
Cleveland, OH 44114

RE: Protest 4101-99-100131; Brakes for Forklift Trucks, Parts of Forklift Trucks

Dear Port Director:

This is our decision on Protest 4101-99-100131, dated June 1, 1999, filed against your classification of certain brake parts for forklift trucks under subheading 8708.39.50, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for parts and accessories of the motor vehicles of headings 8701 to 8705: brakes and servo-brakes and parts thereof: other: for other vehicles. Technical literature and schematic drawings were provided for our consideration. Also considered was a supplemental submission dated March 23, 2001.

FACTS:

The merchandise at issue is described as brake parts for forklift trucks. The parts include: (line 85 of the entry summary) non-asbestos brakes left hand (“LH”) (part # 9124616600); pipe, brake right hand (“RH”) (part # 9204715800); non-asbestos shoes and linings (part # 9144617100); pipe, brake RH (part # 9184615700); (line 181 of the entry summary) drum (part # 9163340200); (line 182 of the entry summary) pipe, brake, RH (part # 9184615700); brake LH (part # 9204713400); drum brake (part # 9143340300); non-asbestos shoe and lining (part #s 9144607200, 9124617100, and 9124616900) and shoe and lining assemblies (part # 9204603310). The protestant maintains that these brake parts are designed and distributed solely and principally for use on forklift trucks. The schematic drawings provided appear to corroborate these assertions.

The articles were entered in May 1998 and the entry was liquidated on March 19, 1999. This protest was filed on June 1, 1999.

ISSUE:

Whether the brake parts for forklift trucks are classifiable under subheading 8431.20.00, HTSUS, which provides for parts suitable for use solely or principally with the machinery of headings 8425 to 8430: of machinery of heading 8427; or under subheading 8708.39.50, which provides for parts and accessories of the motor vehicles of headings 8701 to 8705: brakes and servo-brakes and parts thereof: other: for other vehicles?

LAW AND ANALYSIS:

Initially we note that the protest was timely filed and the matter protested is protestable (see 19 U.S.C. §1514(a)(2) and (5)).

Classification of imported merchandise is accomplished pursuant to the Harmonized Tariff Schedule of the United States (HTSUS). Classification under the HTSUS is guided by the General Rules of Interpretation of the Harmonized System (GRIs). GRI 1, HTSUS, 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[.]”

The HTSUS provisions under consideration are as follows:

8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430:
8431.20.00 Of machinery of heading 8427.
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705: Brakes and servo-brakes and parts thereof: 8708.39 Other:
8708.39.50 For other vehicles.

Heading 8427, HTSUS, provides for, inter alia, forklift trucks.

Note 2 to Section XVI, HTSUS, provides, in pertinent part, that:

2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, 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 Chapters 84 and 85 (other than headings Nos. 84.09, 84.31, 84.48, 84.66, 84.73, 84.85, 85.03, 85.22, 85.29, 85.38 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 or in heading No. 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts that are equally suitable for use principally with the goods of headings Nos. 85.17 and 85.25 to 85.28 are to be classified in heading No. 85.17;

(c) All other parts are to be classified in heading No. 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate or, failing that, in heading No. 84.85 or 85.48.

Subject to certain exceptions not relevant here, goods that are identifiable 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).

When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. Customs believes the ENs should always be consulted. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The ENs to heading 8431 provide, in pertinent part, that:

Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), this heading covers parts for use solely or principally with the machinery of headings 84.25 to 84.30.

It should also be noted that many parts do not fall in this heading since they are:

(a) Specified elsewhere in the Nomenclature, e.g., suspension springs (heading 73.20), engines (headings 84.07 or 84.08, etc.) and electrical ignition or starting equipment (heading 85.11).
or (b) Parts identical with those for motor vehicles and not suitable for use solely or principally with the machinery of headings 84.25 to 84.30, and therefore classified as parts of motor vehicles (heading 87.08); this applies in particular to wheels and steering and braking equipment.

The imported articles qualify as "parts" and are not within the exclusions in the Notes to Section XVI, HTSUS. The protestant states that the parts are “not interchangeable from one [automotive] application to another and can only be used on a forklift truck,” and the uncontroverted evidence presented (in the technical literature and schematic drawings provided) demonstrates that the articles are solely designed for and used with these trucks. Therefore, the parts at issue qualify as parts suitable for use solely or principally with forklift trucks of heading 8427.

HOLDING:

Under the authority of GRI 1, the brake parts for forklift trucks are provided for in heading 8431. They are classifiable in subheading 8431.20.00, HTSUS.

The protest is GRANTED. 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 Customs Form 19, should be mailed by your office to the protestant no later than sixty (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 this decision. Sixty (60) days from the date of this 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, the World Wide Web at www.customs.treas.gov, and other public access channels.

Sincerely,

John Durant, Director,

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