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NY K81013




December 30, 2003
CLA-2-84:RR:NC:1:104 K81013

CATEGORY: CLASSIFICATION

TARIFF NO.: 8467.99.0190; 3916.90.3000; 3926.90.9880

Ms. Suzanne Legrand
Speed France
Parc D’Activites D’Arnas
53, rue de Chavanne
BP 245 - 69658 Arnas Cedex
France

RE: The tariff classification of trimmer heads and brush cutter lines from France

Dear Ms. Legrand:

In your letter dated November 24, 2003 you requested a tariff classification ruling.

Your request covers trimmer heads and cutter lines for use with electrically or gasoline powered weed, brush or grass hand-held trimmers. Samples and literature have been provided.

The trimmer head will be made of metal or plastic. The cutter line (trimmer line) consists of polyamide monofilament in various diameters. Though all of the samples submitted with your request measure over 1 mm in diameter, the descriptive literature lists some monofilaments with a diameter of 1mm. Monofilaments measuring not over 1 mm in diameter meet the dimensional requirements for classification as textile monofilaments. This reply covers only those monofilaments measuring over 1 mm in diameter. If you would like a ruling covering monofilaments with diameters up to and including 1 mm, please submit a separate ruling request and provide samples.

Some of the cutter lines are imported in refill packages of pre-cut, ready to use lengths ranging from 8 inches to 30 inches. Others are imported on spools or in “donuts” in lengths from 40 feet to 10,000 feet. All cutter lines imported in refill spools and donuts are in material lengths that will be cut to smaller lengths by the ultimate consumer. The samples marked as Products C, D, E and F are imported in material lengths and thus are not classifiable as parts of the trimmers.

The products will be imported in the following configurations:

Product Line 1: trimmer head and cutter line set. It will consist of a trimmer head, 10 cut-to-size cutter lines and five washers. (sample A).

Product Line 2: cutter line in packages of cut-to-size lengths of 15.5 inches with diameters of 0.12 inches (sample B).

Product line 3: cutter line in refill packages of varying lengths (samples C, D E & F). Typically, possible pre-cut (ready to use) lengths range from 8 inches to 30 inches for “tube packs”.

Product Line 4: cutter line on spools and in a variety of other packaging designs. “Donuts” and “spool” packaging can range from anywhere between 40 feet up to 10,000 feet. The ultimate consumer will cut all cutter lines imported in refill donuts and spools to smaller lengths.

Sample C consists of a donut package containing 15 meters of monofilament trimmer line measuring 3 mm (.012 inch) in diameter. Sample D consists of a donut package containing 44 meters of monofilament trimmer line measuring 3 mm in diameter. Sample E consists of a one pound donut package of monofilament trimmer line measuring .13 inch in diameter and reinforced with aramid fiber. Sample F consists of 230 feet of trimmer line measuring over 11 mm in diameter and containing titanium

In your original request of February 27, 2003 submitted by Mr. Werner Kreissl of Ernst & Young, you made suggestions as to the classification of these products. You suggested that product line 1 (Sample A) is a GRI 3(b) set with the essential character imparted by the trimmer head. While this office agrees that this product is a set, it is the opinion of this office that the cut-to-size cutter line imparts the essential character.

You also argue that the cutter lines, both cut-to-length (Sample B) and not cut-to-length (Samples C, D, E & F), are to be classified as trimmer parts. We agree with your classification of the pre-cut, ready-to-use trimmer line (limited in this ruling to those which are over 1 mm in diameter).

In support of classifying the not cut-to-length cutter line as parts, you cite GRI 2(a) and Benteler Industries Inc. v. United States. You state that the Court put forth in Benteler the following notion with respect to “essential character”: “goods can be considered as ‘parts’ and not ‘materials’ even though they were cut to length subsequent to importation because the imported goods required no additional parts or assembly”. Based on this decision, you believe that cutter line not cut-to-length has the essential character of cut-to-length cutter lines. HQ ruling 954822 of December 22, 1994 in addressing Benteler stated that no matter how dedicated to a particular use a material is, it does not have the essential character of a finished article (and remains mere material) if the dimensions of the article to be made from that material are not fixed and certain.

You suggest that the cutter lines that are imported in material lengths are more appropriately classified as other articles of plastics in heading 3926 of the Harmonized Tariff Schedule of the United States (HTS) rather than as monofilament in heading 3916 of the HTS. Heading 3916 provides for monofilament of which any cross-sectional dimension exceeds 1 mmwhether or not surface worked but not other wise worked. Heading 3926 covers articles of plastics other than those described in previous headings of the chapter. You question whether the monofilament has been further worked, since some of the lines have been co-extruded with reinforcing material. Processes performed prior to or concurrent with extrusion are not considered further working.

You state that Husqvarna cutter line, sample F, is further worked after extrusion with a specialized machine that creates noticeable grooves in the line for noise reduction. You also state that Flexiblade cutter line passes through a specialized machine that cuts the product to give it teeth. No sample of the Flexiblade cutter line was submitted. Cutter line that has been further processed after extrusion in a separate operation to form grooves or teeth is considered to be further worked and thus not classifiable as monofilament of heading 3916.

The applicable subheading for the trimmer head and cutter line set (Sample A) and the cut-to-length cutter line (Sample B) will be 8467.99.0190, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor. The rate of duty will be free.

The applicable subheading for cutter lines measuring over 1 mm in diameter that are imported in material lengths that have not been further worked, whether or not they have been reinforced or combined with other materials during the extrusion process, including samples C, D and E, will be 3916.90.3000, HTS, which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and other profile shapes, whether or not surface worked but not otherwise worked, of plastics: other: other: monofilament. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for cutter lines measuring over 1 mm in diameter that are imported in material lengths that have been further worked in a separate operation to form grooves or teeth, including sample F, will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert Losche at 646-733-3011.

Sincerely,

Robert B. Swierupski
Director,

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