CLA-2 CO:R:C:M 953094 DWS
District Director
U.S. Customs Service
127 North Water Street
Ogdensberg, NY 13669
RE: Protest No. 0712-92-101322; Showers; Shower Brackets;
Paper Making; Chapter 84, Note 2; 8439.20.00
Dear Sir:
This is our response on Application for Further Review of
Protest No. 0712-92-101322, dated December 2, 1992, concerning your
action in classifying and assessing duty on certain showers and
shower brackets under the Harmonized Tariff Schedule of the United
States (HTSUS).
FACTS:
The merchandise consists of showers and shower brackets used
with various sections of paper or paperboard making machinery. The
shower is used to clean the wire mesh face of cylinder molds, as
well as felts which support the paper web in paper or paperboard
making machinery. The shower eliminates the build up of stray
fibers or other materials which could affect the formation of the
paper or paperboard. The force generated by the jet of water
emitted by the shower serves to knock off any stray materials, or
otherwise flush out impurities from the wire or felt. The shower
itself is comprised of a pipe with nozzles evenly arrayed along its
length. The shower contains a mechanical plunger or an internal
rotating brush to prevent the nozzle orifice from clogging.
It is our understanding that the shower bracket is used to
mount the shower pipe to the frame of a paper or paperboard
machine, so that the shower can effectively clean the wire mesh or
felt. The bracket is "U"-shaped and is specifically made to fit
around the shower pipe.
ISSUE:
What is the proper classification of the shower and shower
bracket under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
The merchandise was entered under subheading 8439.20.00,
HTSUS, which provides for: "[m]achinery for making paper or
paperboard." However, the entries with regard to the shower were
liquidated under subheading 8424.89.00, HTSUS, which, in part
provides for: "[m]echanical appliances (whether or not hand
operated) for projecting, dispersing or spraying liquids or powders
. . .: [o]ther appliances: [o]ther." The entries with regard to
the shower bracket were liquidated under subheading 8424.90.90,
HTSUS, which provides for: "[p]arts: [o]ther."
We will first deal with the classification of the shower.
Both headings 8424, HTSUS, and 8439, HTSUS, describe the article.
Chapter 84, HTSUS, note 2, HTSUS, states that:
[s]ubject to the operation of note 3 to section XVI, a machine
or appliance which answers to a description in one or more of
the headings 8401 to 8424 and at the same time to a
description in one or more of the headings 8425 to 8480 is to
be classified under the appropriate heading of the former
group and not the latter.
Therefore, under chapter 84, note 2, the shower is
classifiable under subheading 8424.89.00, HTSUS.
Because the bracket is a part specifically created for, and
solely used with, the subject shower, it is classifiable under
subheading 8424.90.90, HTSUS.
HOLDING:
The shower is classifiable under subheading 8424.89.00, HTSUS,
which, in part provides for: "m]echanical appliances (whether or
not hand operated) for projecting, dispersing or spraying liquids
or powders . . .: [o]ther appliances: [o]ther."
The shower bracket is classifiable under subheading
8424.90.90, HTSUS, which provides for: "[p]arts: [o]ther."
The protest should be denied in full. A copy of this decision
should be attached to the Customs Form 19 and provided to the
protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director