CLA-2 CO:R:C:M 950065 KCC
Mr. Dale Mace
Communications Manufacturing Company
(Canada) Limited
530 Gordon Baker Road
Willowdale, Ontario M2H 3B4
RE: Telephone Cleaning Equipment; GRI 1; heading 8517; EN
85.17; part; EN 68.05; textile material; abrasive
powder; EN 63.07; Note 7, Section XI
Dear Mr. Mace:
This is in response to your letter dated July 31, 1991,
concerning the tariff classification of Communications
Manufacturing Company (CMC) telephone cleaning equipment under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Samples were submitted for examination.
FACTS:
The merchandise under consideration is telephone cleaning
equipment used solely to clean telephone switches on central
office equipment. You contend that the equipment should be
classified under the tariff provision which provides for
telephone equipment. The specific merchandise under
consideration is the CMC 100 Red Microscrub, CMC 200 White
Microscrub, and the CMC 300 Blue Microscrub NA. Each of the
Microscrubs are composed of a group of four semi-circular disks.
Each disk is approximately 1/8 inch in thickness and 2 1/4 inches
wide at the base. The disks are composed of a rubber base which
has a layer of textile pile material on both sides. The CMC 100
Red and CMC 200 White Microscrub's textile pile material is
coated with an abrasive carborundum powder, whereas the CMC 300
Blue Microscrub NA has no coating.
Specifically, the CMC 100 Red Microscrub is used to
abrasively clean single-contact banks, the CMC 200 White
Microscrub is used to abrasively clean and treat double-contact
banks and separators, and the CMC 300 Blue Microscrub NA is used
to non-abrasively clean and treat bank contacts and separators
and to flush the banks after they have been abrasively cleaned.
All of the Microscrubs disks are set into a plastic bracket which
will be attached to a wooden handle when used to clean telephone
switches.
ISSUE:
What is the proper tariff classification of the CMC
telephone cleaning equipment under the HTSUSA?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUSA, requires that classification be determined first
according to the terms the headings of the tariff and any
relative section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
Heading 8517, HTSUSA, provides for "Electrical apparatus for
line telephone or telegraphy, including such apparatus for
carrier-current line systems; parts thereof...." Explanatory
Note (EN) 85.17 of the Harmonized Commodity and Description
Coding System (HCDCS) states that:
The term "electrical apparatus for line telephone or
line telegraphy" means apparatus for the transmission
between two points of speech or other sound (or of
symbols representing written messages, images or other
data), by variation of an electric current or of an
optical wave flowing in a metallic or dielectric
(copper, optical fibres, combination cable, etc.)
circuit connecting the transmitting station to the
receiving station.
The heading covers all such electrical apparatus
designed for this purposes, including the special
apparatus used for carrier-current line systems.
HCDCS, Vol. 4, p. 1360. The Explanatory Notes, although not
dispositive, are to be looked to for the proper interpretation of
the HTSUSA. 54 Fed. Reg. 35127, 35128 (August 23, 1989). You
contend that since the Microscrubs are used solely to clean
telephone switches, they should be classified as parts of the
telephone switches. However, not every article used with another
becomes a part of that article. While the Microscrubs will clean
the telephone switches more effectively, they are not an
essential component for the telephone switch to operate.
Furthermore, there are other methods available to clean telephone
switches. We are of the opinion that the Microscrubs are not
considered to be parts of the electrical apparatus described in
heading 8517, HTSUSA, but rather they are highly specialized
cleaning apparatus for telephone switches. Therefore,
classification must be sought elsewhere.
Heading 6805, HTSUSA, provides for "Natural or artificial
abrasive powder or grain, on a base of textile material, of
paper, of paperboard or of other materials, whether or not cut to
shape or sewn or otherwise made up...." EN 68.05 states that
heading 6805, HTSUSA, covers "textile material...in rolls or cut
to shape (sheets, bands, strips, discs, segments, etc.), or in
threads or cords, on to which crushed natural or artificial
abrasives have been coated, usually by means of glue or plastics.
HCDCS, Vol. 3, p. 901. Additionally, EN 68.05 states that:
[t]he bands, discs, etc., may be sewn stapled, glued or
otherwise made up; the heading includes, for example,
tools such as buff sticks, made by permanently fixing
abrasive paper or cloth onto blocks or strips of wood,
etc.
The goods of this heading are mainly used (by hand or
mechanically) for smoothing or cleaning up metal,
wood, cork, glass, leather, rubber (hardened or not) or
plastics....
HCDCS, Vol. 3, p. 901.
We are of the opinion that the CMC 100 Red and CMC 200 White
Microscrubs are classifiable under this tariff provision. 100
Red and 200 White Microscrubs are of the class and kind of
merchandise contemplated by heading 6805, HTSUSA. These
Microscrubs are designed to abrasively clean contacts for
telephone systems. Therefore, the 100 Red and 200 White
Microscrubs are classified under subheading 6805.30.10, HTSUSA,
as "Natural or artificial abrasive powder or grain, on a base of
textile material, of paper, of paperboard or of other materials,
whether or not cut to shape or sewn or otherwise made up...On a
base of other materials...Articles wholly or partly coated with
abrasives, in the form of sheets, strips, disks, belts, sleeves
or similar forms," dutiable at the rate of 2.5 percent ad
valorem.
Heading 6307, HTSUSA, "covers made up articles of any
textile material which are not included more specifically in
other headings of Section XI or elsewhere in the Nomenclature."
HCDCS, Vol. 2, p. 867. Note 7, Section XI, HTSUSA, states that
"the expression 'made up' means:
a) Cut otherwise than into squares or
rectangles;
b) Produced in the finished state, ready for
use...;
e) Assembled by sewing, gumming or otherwise....
As the 300 Blue Microscrub NA is a "made up" article of
textile material which is not specifically described in any other
tariff provision, we are of the opinion that it is classifiable
under subheading 6307.90.94, HTSUSA, as "Other made up articles,
including dress patterns...Other...Other...Other." This tariff
provision is dutiable at the rate of 7 percent ad valorem.
HOLDING:
The CMC 100 Red and CMC 200 White Microscrubs are classified
under subheading 6805.30.10, HTSUSA. The CMC 300 Blue Microscrub
NA is classifiable under subheading 6307.90.94, HTSUSA.
It is claimed that the CMC Microscrubs are manufactured in
Canada. Under the United States-Canada Free-Trade Agreement
(CFTA), goods originating in the territory of Canada may be
eligible for preferential tariff treatment upon compliance with
the applicable law and regulations. If eligible for special
treatment under the CFTA, the CMC 100 Red and CMC 200 White
Microscrubs classifiable under subheading 6805.30.10, HTSUSA,
will be dutiable at the rate of 1.7 percent ad valorem.
Additionally, if eligible for special treatment under the CFTA,
the CMC 300 Blue Microscrub NA classifiable under subheading
6307.90.94, HTSUSA, will be dutiable at the rate of 4.9 percent
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division