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HQ 965388




April 9, 2002

CLA-2 RR:CR:GC 965388 GOB

CATEGORY: CLASSIFICATION

TARIFF NO.: 8466.20.80

Port Director
U.S. Customs Service
6601 W 25th Street
Miami, FL 33102-5280

RE: Protest 5201-01-100656

Dear Port Director:

This is our decision regarding Protest 5201-01-100656, filed by counsel on behalf of Tecnomagmete (“protestant”) concerning the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of certain merchandise described below.

FACTS:

The file reflects the following. The entry at issue was filed on July 5, 2000, and was liquidated on May 18, 2001. The protest was filed on August 15, 2001.

The subject goods are described on the CF 6445, Customs Protest and Summons Information Report, as follows: “Quadsystem Super-Quad SQ406HD75”; “Single fixed pole ext. w/ stop APSB75040”; “Single fixed pole extension APSF75030”; and “Set of clamping holes LSSQ75001.”

The entry was liquidated under subheading 8466.20.80, HTSUS, as: “Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 . . .: . . . Work holders. . . Other.” The protestant claims classification under subheadings 8505.30.00 and 8505.90.40, HTSUS.

ISSUE:

What is the classification under the HTSUS of the subject merchandise?

LAW AND ANALYSIS:

We note initially that the protest was timely filed under the statutory and regulatory provisions for protests, 19 U.S.C. 1514(c)(3)(A) and 19 CFR 174.12(e)(1).

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.

The HTSUS provisions under consideration are as follows:

8466 Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand:

8466.20 Work holders:

8466.20.80 Other

8505 Electromagnets, permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks; clamps and similar holding devices; electromagnetic couplings; clutches and brakes; electromagnetic lifting heads; parts thereof:

8505.30.00 Electromagnetic lifting heads

8505.90 Other, including parts:

8505.90.40 Work holders and parts thereof

19 CFR 174.13(a) provides in pertinent part as follows:

(a) Contents, in general. A protest shall contain the following information: . . .
(5) A specific description of the merchandise affected by the decision as to which protest is made;

(6) The nature of, and justification for the objection set forth distinctly and specifically with respect to each category, payment, claim, decision, or refusal; . . .

The protestant cites NY G86142 dated February 6, 2001 and NY H80370 dated May 23, 2001. However, the protestant has not established that these rulings are dispositive here, i.e., that the goods in the cited rulings are the same as, or very similar to, the goods at issue in this protest.

Accordingly, we determine that the protestant has failed to establish the correctness of its claimed classification or the incorrectness of the liquidated classification. Therefore, it has failed to establish a basis for relief.

We find that the goods are classified in subheading 8466.20.80, HTSUS, as: “Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 . . .: . . . Work holders. . . Other.”

HOLDING:

The subject goods are classified in subheading 8466.20.80, HTSUS, as: “Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465 . . .: . . . Work holders. . . Other.”

You are instructed to DENY the protest.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to 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 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 make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.treas.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,
John Durant, Director
Commercial Rulings Division


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