CLA-2 CO:R:C:M 089415 AJS
District Director
U.S. Customs Service
300 South Ferry Street
Terminal Island
Room 2017
San Pedro, CA 90731
RE: Protest number 2704-90-004797; CRT valet; Subheading
7326.90.90; Subheading 9403.10.00; Subheading 8304.00.00; ENs
84.73; H. Conf. Rep. No. 576; stand; Webster's Third New
International Dictionary; The Random House Dictionary of the
English Language; ENs 83.04; Nissho-Iwai American Corp. v. U.S.;
ejusdem generis; GRI 3(a); Chapter 94, note 2.
Dear District Director:
Protest for further review number 2704-90-004797 dated
11/23/90, was filed against the classification of the CRT valet
models 655C and 655L within subheading 7326.90.90, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The subject Cathode Ray Tube (CRT) valets consist of a
swiveling monitor platform and extension arm. The extension arm
is clamped onto a desk. The monitor platform acts as a base for
a CRT monitor, and is located on the end of the extension arm.
The valets enable the user to clear their desk top of the space
normally occupied by the CRT monitor, as well as to keep the
monitor within easy reach.
ISSUE:
Whether the CRT valets are properly classifiable within
subheading 8473.30.40, HTSUSA, which provides for parts and
accessories suitable for use solely or principally with the
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machines of heading 8471, not incorporating a CRT; or class-
ifiable within subheading 7326.90.90, HTSUSA, which provides for
other articles of iron or steel; or classifiable within
subheading 8304.00.00, HTSUSA, which provides for "[desk-top
filing or card-index cabinets . . . and similar office or desk
equipment . . . of base metal, other than furniture of heading
9403."; or classifiable within subheading 9403.10.00, HTSUSA,
which provides for other furniture of metal and of a kind used in
offices.
LAW AND ANALYSIS:
Heading 8473, HTSUSA, provides for parts and accessories
suitable for use solely or principally with the machines of
headings 8469 to 8472. The protestant asserts that the CRT
valets satisfy the description of an accessory within the terms
of this heading. The Harmonized Commodity Description and Coding
System Explanatory Notes (ENs) state that "stands" for the
machines of heading 8471 not normally usable except with the
machines in question are classifiable in heading 84.73. ENs
84.73, p. 1304 (1991). The term "stand" is described as a base
on which something may be placed for use or exhibit. Webster's
Third New International Dictionary, p. 2223 (1986). A "stand" is
also described as a framework on or in which articles are placed
for support, exhibition, etc. The Random House Dictionary of the
English Language, p. 1385 (Unabridged ed. 1983). The subject CRT
valets satisfy these descriptions. They are essentially a base
or framework on which a CRT monitor is to be placed for use and
storage. While the ENs are not dispositive, they provide a
commentary on the scope of each heading and offer guidance for
interpretation of the HTSUSA. H. Conf. Rep. No. 576, 100th
Cong., 2d Sess., p. 549, reprinted in 1988 U.S. CODE CONG. &
ADMIN. NEWS p. 1582. Accordingly, we find the above ENs
instructive for determining that the CRT valets satisfy the terms
of heading 8473, HTSUSA. More specifically, the CRT valets are
provided for within subheading 8473.30.40, HTSUSA, as "other"
parts and accessories of the machines of heading 8471.
Subheading 8304.00.00, HTSUSA, provides for desk-top filing
or card-index cabinets, paper trays, paper rests, pen trays,
office-stamp stands and similar office or desk equipment of base
metal. The ENs state that this heading includes paper trays for
sorting documents, paper rests for typists, desk racks and
shelving, and desk equipment (such as book ends, paperweights,
ink-stands and ink-pots, pen trays, office-stamp stands and
blotters). ENs 83.04, p. 1120-21. Classification of the subject
valets as similar desk equipment within this heading has been
suggested. The Court of International Trade (CIT) has stated
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that the canon of construction ejusdem generis, which means
literally, of the same class or kind, teaches that "where
particular words of description are followed by general terms,
the latter will be regarded as referring to things of a like
class with those particularly described." Nissho-Iwai American
Corp. v. United States (Nissho), 10 CIT 154, 156 (1986). Heading
8304, HTSUSA, consists of particular words (i.e., paper trays,
paper rests etc.) followed by general terms (i.e., similar office
or desk equipment). Therefore, this heading requires an ejusdem
generis method of construction.
The CIT further stated that "[a]s applicable to customs
classification cases, ejusdem generis requires that the imported
merchandise possess the essential characteristics or purposes
that unite the articles enumerated eo nomine in order to be
classified under the general terms." Nissho, p. 157. The
subject CRT valets are not ejusdem generis with the articles
described within heading 8304, HTSUSA. They are not equipment
used to hold or store similar desk or office articles (i.e.,
index cards, files, paper, pens etc.,). The valets are more
accurately described as stands for the machines of heading 8471,
HTSUSA. Accordingly, the subject valets do not satisfy the terms
of heading 8304, HTSUSA, and are not, therefore, properly
classifiable therein.
Heading 7326, HTSUSA, provides for other articles of iron or
steel. THe CRT valets were liquidated under this heading. The
valets are, prima facie, classifiable within this heading. As
stated previously, they are also classifiable within heading
8473, HTSUSA. In this type of situation, the heading which
provides the most specific description shall be preferred to a
heading providing a more general description. General Rule of
Interpretation (GRI) 3(a). In this case, heading 8473, HTSUSA,
provides a more specific description of the CRT valets than the
so-called "basket" heading 7326, HTSUSA. This conclusion is
based on the fact that the valet is more specifically described
as a "stand" than an "other" article of steel. Thus, the subject
CRT valets are not properly classifiable within heading 7326,
HTSUSA, based upon the application of GRI 3(a).
Heading 9403 HTSUSA, provides for other furniture and parts
thereof. Classification of the subject CRT valets within this
heading has been suggested. In order to be classified within
this heading, an article must be designed for placing on the
floor or ground. Chapter 94, note 2. The subject valets do not
satisfy this requirement. They are designed to be mounted or
clamped onto a desk. Accordingly, the valets are not properly
classifiable as furniture within heading 9403, HTSUSA.
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HOLDING:
The subject CRT valets are properly classifiable within
subheading 8473.30.40, HTSUSA, which provides for parts and
accessories of the machines of heading 8471 which do not
incorporate a CRT. You should grant the protest in full. A copy
of this decision should be attached to the Customs Form 19,
Notice of Action, and forwarded to the protestant.
Both the District Director and counsel refer to other
devices which are not the subject of this protest. Inasmuch as
these devices appear to be similar articles, they should be
classified in conformity with the rationale in this protest.
Sincerely,
John Durant, Director
Commercial Rulings Division