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HQ 965520




July 9, 2002

CLA-2 RR:CR:GC 965520 GOB

CATEGORY: CLASSIFICATION

TARIFF NO.: 8431.31.00

John B. Pellegrini
Ross & Hardies
65 East 55th Street
New York, NY 10022-3219

RE: Elevator Guide Rails

Dear Mr. Pellegrini:

This is in reply to your letter of February 1, 2002, to the Director, National Commodity Specialist Division, New York, on behalf of Yamato Kogyo (USA) Corporation, requesting a ruling, under the Harmonized Tariff Schedule of the United States (“HTSUS”), with respect to certain elevator guide rails. Your letter was referred to this office for preparation of a response.

FACTS:

You describe the elevator guide rails as follows:

The merchandise which is the subject of this request is six types of elevator guide rails: EG 8K, EG 13K, EG 18K, EG 24K, EG 30K and EG 50K. The merchandise consists of T-shaped sections of hot-rolled, non-alloy steel. The guide rails will be imported in various dimensions (height and width) but in a single standard length of 16,437 feet . . . . . .
The merchandise is used to guide elevator cars as they travel up and down the elevator shaft. The merchandise will be sold in its condition as imported with minor modifications. . . .
As imported, the articles are cut to length and essentially have the same shape as the finished article. The imported articles have no practical use other than as elevator rail guides.

You state that the post-importation modifications will consist of the following: creating a notch in one side of the guide; creating a groove along the opposite side; boring eight bolt holes in the bottom; chamfering the bolt holes; machining the top to adjust the dimensions; and machining to smooth the sides of the vertical runner.

ISSUE:

What is the classification under the HTSUS of the elevator guide rails?

LAW AND ANALYSIS:

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. GRI 2(a) provides in pertinent part that “[a]ny reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article.”

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 headings under consideration are as follows:

7216 Angles, shapes and sections of iron or nonalloy steel:

8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430:

Heading 7216, HTSUS, does not appear to describe the subject goods as they are not merely angles, shapes, or sections of iron or steel. The goods are cut to specific lengths, heights, and widths (top and bottom width). You state that the goods “have no practical use other than as elevator rail guides” and that they have the essential character of finished guide rails.

Heading 8428, HTSUS, provides for: “Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics).”

EN 84.28 provides in pertinent part as follows:

. . . this heading covers a wide range of machinery for the mechanical handling of materials, goods, etc (lifting, conveying, loading, unloading, etc.) . . .
When presented separately, [static structural elements] are classified in heading 84.31 provided they are fitted or designed to be fitted with the mechanical features essential for the operation of the moving parts of the complete installation ... [Emphasis in original.]

In NY 898929 dated July 6, 1994, Customs classified certain finished elevator guide rails in subheading 8531.31.00, HTSUS.

We find that the subject goods are unfinished or incomplete elevator guide rails, which have the essential character of complete or finished elevator guide rails. We further find that the elevator guide rails are parts suitable for use solely or principally with elevators. Elevators are classified in heading 8428, HTSUS. Accordingly, at GRI 2(a), the subject elevator guide rails are described in heading 8431, HTSUS, and are classified in subheading 8431.31.00, HTSUS, as: “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: . . . Of machinery of heading 8428: . . . Of passenger or freight elevators other than continuous action, skip hoists or escalators.”

HOLDING:

At GRI 2(a), the subject elevator guide rails are classified in subheading 8431.31.00, HTSUS, as: “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: . . . Of machinery of heading 8428: . . . Of passenger or freight elevators other than continuous action, skip hoists or escalators.”

Sincerely,

Myles B. Harmon, Acting Director
Commercial Rulings Division

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