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HQ 967753




August 6, 2006

CLA-RR:CTF:TCM: 967753 RSD

CATEGORY: CLASSIFICATION

TARIFF NO. 8485.90.0080

Ms. Shelly Vybiral
Lord Corporation
2000 West Grandview Blvd.
Erie, Pennsylvania 16509

RE: Reconsideration of NY L82601; “Fluidlastic” Mounts

Dear Ms. Vybiral:

This is in response to your letter dated April 15, 2005, requesting reconsideration of New York Ruling Letter (NY) L82601, dated March 14, 2005, which concerned the classification of engine mounts, flex-bolt sandwich mounts and “Fluidlastic” mounts under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Specifically, you request that U.S. Customs and Border Protection (CBP) reconsider the determination regarding the classification of the “Fludlastic” mounts that was set forth in NY L82601. Your letter addressed to the National Commodity Specialist Division was forwarded to this office for a response. A sample “Fluidlastic” mount accompanied your submission. On July 7, 2005, you sent an email, which provided additional information regarding the “Fluidlastic” mounts. We have reviewed NY L82601, and our determination regarding the classification of the “Fluidlastic” mounts is set forth in this decision.

FACTS:

According to the facts presented in NY L82601 and the supplemental information that you have submitted, the product at issue, “Fluidlastic” mounts, are constructed of rubber and metal. The rubber also encapsulates a glycol dampening fluid that flows through a variety of ports and orifices depending upon the dynamic characteristics that are needed. The “Fluidlastic” mounts are designed to isolate vibrations. They may be used in a variety of different machines, including excavating equipment and generator sets. In order to reduce the adverse effects of vibration and shock, the “Fluidlastic” mounts can be attached to a generator that vibrates or shocks the surrounding area. They can also be used for the same purpose as a cab mount on a vehicle (tractor, backhoe, etc.), but they are not specific to any one piece of machinery.

The “Fluidlastic” mounts function in three ways depending on the frequency and amplitude of the excitation. First, they act like a spring by providing basic load and motion capability to the system. Second, they work as a damper by providing restricted motion at or near resonant conditions. Third, they act as tuned shock absorbers by providing superior isolation at a specific frequency.

In NY L820601, CBP held that the “Fluidlastic” mounts were classified in heading 8485, HTSUS, as machinery parts, not containing electrical connectors coils, contacts or other electrical features, and not specified or included elsewhere in Chapter 84, HTSUS. You contend that the “Fluidlastic” mounts should be classified based on their rubber component because it is the material that absorbs the vibrations and shocks.

ISSUE:

Whether the “Fluidlastic” mounts are classified in heading 4016, HTSUS, as other articles of rubber; in heading 7326, HTSUS, as other articles of iron or steel; or in heading 8485, HTSUS, as machinery parts not specified or included elsewhere in Chapter 84 of the HTSUS.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). 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 GRIs may then be applied.

The HTSUS provisions under consideration are as follows:

4016 Other articles of vulcanized rubber other than hard rubber:

Other:

4016.99 Other:

4016.99.60 Other.

7326 Other articles of iron or steel:

7326.90 Other:

7326.90.85 Other.

8485 Machinery parts, not containing electrical connectors, insulators, coils contacts or other electrical features, and not specified or included elsewhere in this chapter:

8485.90.00 Other.

Because heading 8485, HTSUS, is a provision for parts, in order for the “Fluidlastic” mounts to be classified in that heading, their status as parts must first be established. We note that heading 8485, HTSUS, does not include accessories.

In Bauerhin Technologies Limited v. United States, 19 CIT 1441, 914 F.Supp. 554 (1995), aff’d 110 F.3d 774 (Fed. Cir. 1997), the court pointed out that there are two distinct lines of cases defining the word "part" in the tariff. Starting with U.S. v. Willoughby Camera Stores, Inc., 21 CCPA 322, 324, T.D. 46851 (1933), cert. denied, 292 U.S. 640 (1934), this line of cases holds that a part of an article "is something necessary to the completion of that article without which the article to which it is to be joined could not function as such article." Another line of cases evolved from United States v. Antonio Pompeo, 43 CCPA 9, C.A.D. 602 (1955), which held that a device may be a part of an article even though its use is optional and the article will function without it, if the device is dedicated for use upon the article, and, once installed, the article will not operate without it.

It is a well-established rule that a part of an article is something necessary to the completion of that article. It is an integral, constituent or component part without which the article to which it is to be joined could not function as such article. Clipper Belt Lacer Co., Inc. v. United States, 14 CIT 146 (1990). The definition of "parts" was discussed in Rollerblade, Inc. v. United States, 282 F.3d 1349 (Fed. Cir. 2002). In that case, the court defined parts as "an essential element or constituent; integral portion which can be separated, replaced, etc." Id. at 1353 (citing Webster’s New World Dictionary 984 (3d College Ed. 1988)). See HQ 966133, dated March 11, 2003. The court also noted that a "part" must also bear a direct relationship to the primary article.

In applying this analysis, CBP generally will consider an article to be a part if: it is combined with other articles to be used; or it is an integral, constituent or component part, without which the article to which it is joined could not function; or it aids in the safe and efficient operation of the main article; or it is identifiable by shape or other characteristics as an article solely or principally used as a part. In contrast, CBP generally will consider an article to be an accessory if: it facilitates use or handling; or it widens the range of uses of the main article; or it is not needed to enable the good with which it is used to fulfill its intended function; or it is identifiable as being intended solely or principally for use with a specific article. See HQ 962634, dated October 25, 2001.

In NY K83989 dated March 29, 2004, CBP considered the classification of Royal Machine Mounts, which were described as the footings used at the bottom of machines. Like the “Fluidlastic” mounts, the Royal Machine Mounts were used to help level machines and absorb vibrations. The Royal Machine Mounts consisted of a large chloroprene rubber base which surrounded a steel support cup, support plate, leveling plate and hardware. Applications for these mounts included use with lathes, presses, plastic injection molding machines, etc. CBP determined that the Royal Machine Mounts were classified in subheading 8485.90.0080, HTSUSA as: machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere in this chapter.

In HQ 967688 dated December 15, 2005, we determined that a two-piece leveling mount designed to support and to level various equipment and machinery was classified in heading 8485, HTSUS. We explained that although a machine could be turned on and off and thus could theoretically operate without a leveling mount being attached, as a practical matter, it was highly unlikely that a machine operator would want to operate highly unstable heavy machinery. Consequently, we determined that a leveling mount was an integral constituent component of a machine, and thus, it constituted a part.

In this instance, the “Fluidlastic” mounts are very similar to the leveling mounts in that they are designed for use in isolating vibrations and to reduce the noise and shocks that are associated with the operation of machinery. If a machine produces too much vibration, it could be very difficult to use and be potentially dangerous. In addition, excessive vibrations could cause serious damage to a floor or to another area on which a machine is mounted. Excessive vibrations could also affect the readings from instrumentation that are attached to machines. Like the leveling mounts in HQ 967688, although machines can be turned on and off and could theoretically operate without the “Fluidlastic” mounts being attached to them, as a practical matter, we believe that it is highly unlikely that a machine operator would want to operate machinery that vibrated excessively. Therefore, we doubt that a machine operator would choose to run a machine without a “Fluidlastic” mount being attached to it. We recognize that machine manufacturers may not include “Fluidlastic” mounts when they sell and deliver products to their customers. However, this fact does not necessarily mean that a “Fluidlastic” mount should not be considered as a part. Due to the difficulty of operating vibrating machinery, we believe that it is highly probable that machine owners will obtain the “Fluidlastic” mounts in order to facilitate the safe and efficient operation of their machines. Because the “Fluidlastic” mounts are attached to machines to promote their safe and efficient operation, we believe that the “Fluidlastic” mounts are necessary for these machines to function properly. Consequently, in our judgment, the “Fluidlastic” mounts are integral constituent components of a machine. Thus, we conclude that they constitute parts.

Goods that qualify as parts in a tariff sense, but are either not covered in a specific heading in Chapter 84 or 85, HTSUS, or are not found to be suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading, are to be classified in heading 8485, HTSUS, if non-electrical, or in heading 8548,HTSUS, if electrical. See Section XVI, Note 2(c), HTSUS. Because of their design and function, we consider the “Fluidlastic” mounts to be integral, constituent and component parts necessary for the proper functioning of any machine with which they may be used. However, there is no evidence of principle use with a particular kind of machine or with machines of one heading. See HQ 088062, dated December 28, 1990.

Still, because Chapter 84 is included within Section XVI of the HTSUS, before we can classify the “Fluidlastic” mounts in heading 8485 HTSUS, we must consider whether they are included in any of the legal notes to Section XVI. One particular legal note in Section XVI that could be relevant in this case is Section XVI Legal Note 1(a) which states that Section XVI does not cover:

Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanized rubber (heading 4010); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading 4016);

Since the “Fluidlastic” mounts contain rubber materials, we must determine if they can be classified as articles of vulcanized rubber in Chapter 40, HTSUSA, and, thus, in accordance with Section XVI Legal Note 1(a) excluded from being classified as machinery parts in heading 8485, HTSUS. In addition to the rubber materials, the “Fluidlastic” mounts consist of two other materials, steel and glycol dampening fluid. The “Fluidlastic” mounts are intended for the reduction of excessive vibration and shock that machines produce while they are operating. Although the rubber element is an important component of the mounts that contributes to decreasing vibration and shock, there is no evidence that it is the predominant component of the “Fluidlastic” mounts. The rubber merely assists in preventing excessive vibrations from passing to and from the machines by acting as a vessel that contains the glycol dampening fluid. Thus, it appears that both the rubber component and glycol fluid are significant elements in the functioning of the “Fluidlastic” mounts. Because the rubber material is not the only significant functional material of the “Fluidlastic” mounts that provides vibration absorption, we cannot conclude that they should be classified based solely on their rubber component. Since we have found that the “Fluidlastic“ mounts are not articles of rubber that are classifiable in heading 4016, HTSUS, Section XVI Legal Note 1(a) is not applicable, and thus they are not precluded from being classified in heading 8485, HTSUSA, as other machinery parts. We therefore find that the “Fluidlastic” mounts are classified in heading 8485, HTSUS, as: machinery parts not included elsewhere in chapter 84 of the HTSUS.

The determination that the “Fluidlastic” mounts are classified in heading 8485, HTSUS, is consistent with a Harmonized System Committee decision to classify similar vibration-absorbing mountings in subheading 8485.90, HTS. See Opinion No. 8485.90/5 of the WCO’s Compendium of Classification Opinions, Amending Supplement No. 23 (February 1999). (Com/AS –February 1999). As we stated in Treasury Decision (T.D.) 89-80, decisions in the Compendium of Classification Opinions should be treated in the same manner as the Harmonized Commodity Description and Coding System Explanatory Notes (EN’s), i.e., while neither legally binding nor dispositive, they provide a commentary on the scope of each heading of the HTSUSA, and are generally indicative of the proper interpretation of these headings. T.D. 89-80 further states that EN’s and decisions in the Compendium of Classification Opinions "should receive considerable weight." See HQ 963181, dated September 20, 2000.

HOLDING:

Based on GRI I and Section XVI, Note 2(c), the “Fluidlastic” mounts that were considered in NY L82601 are classified in heading 8485. They are specifically provided for in subheading 8485.90.0080, HTSUSA, as “Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, and not specified or included elsewhere in this chapter: Other: Other”, at the general, column one rate of duty of 3.9 percent ad valorem. Therefore, NY L82601 is affirmed. Duty rates are provided for your convenience
and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Sincerely,

Myles B. Harmon, Director
Commercial and Trade Facilitation Division

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