HQ 954590
OCTOBER 5 1993
CLA-2:CO:R:C:M 954590 JAS
Ms. Zennie Royals
Stefani Group America, Inc.
4322 Piedmont Parkway
Greensboro, NC 27410
RE: Edgebanding Machines; Machine Tools That Apply Hot Glue and
Trim Material; Machine Tools That Carry Out Different Types
of Machining Operations Without Tool Change, Subheading
8465.10.00; Bending or Assembling Machine Tools; HQ 089434
Dear Ms. Royals:
Your letter to the Area Director of Customs, New York
Seaport, dated May 26, 1993, has been referred to this office for
reply. Your inquiry concerns the classification of certain
Stefani edgebanding machine tools from Italy. Descriptive
literature was submitted.
FACTS:
The machine tool models in issue are the BRT/Univer,
Ministef, Mono Beta, Beta 4000, Beta 6000, Ibimatic, CS Bimatic
and Monomatic. These models operate at different rpm's, have
motors with different hp outputs, and process materials of
differing widths and thicknesses. However, they have the same
purpose, to finish the edges of two or more pieces of veneer,
melamine, plastics materials, solid wood in strip form, and other
hard panel products. They operate to coat the edges of the
panels with hot glue, then apply edging material fed from a
magazine, after which they finish the edges by trimming with saw
blades and buffing them.
The provisions under consideration are as follows:
8565 Machine tools (including machines for
nailing, stapling, gluing or otherwise
assembling) for working wood, cork, bone,
hard rubber, hard plastics or similar hard
materials: - 2 -
8465.10.00 Machine tools which can carry out different
types of machining operations without tool
changes between such operations...3 percent
* * * * *
Other:
8465.94.00 Bending or assembling machines...3.7 percent
ISSUE:
Whether the machine tool models in issue carry out different
types of machining operations
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
GRI 6 states, in part, that the classification of goods in
the subheadings of a heading shall be according to the terms of
those subheadings and any related subheading notes and, by
appropriate substitution of terms, to Rules 1 through 5, on the
understanding that only subheadings at the same level are
comparable.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the Harmonized System.
While not legally binding on the contracting parties, and
therefore not dispositive, the ENs provide a commentary on the
scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under
the System. Customs believes the notes should always be
consulted. See T.D. 89-80.
The machine tools of heading 8465 are essentially of two
types: those which carry out different types of machining
operations without tool change between such operations
(subheading 8465.10.00) and other machine tools, including those
of subheading 8465.94.00. Under GRI 1, applied at the subheading
level through GRI 6, the provision in subheading 8465.10.00, if
applicable, provides a more specific description for the machine
tool in issue than does a provision for "other" machine tools. - 3 -
ENs at p. 1285, paragraph (6), list machines which assemble
two or more parts by means of binding agents, adhesives or gummed
paper. This group includes veneer splicing machines. The ENs at
p. 1286, include among the machines of heading 8465 that carry
out different kinds of machining operations without tool change
between such operations machines for assembling, using adhesives
and finishing (for the production of veneer strips or making
panels from lathes). Therefore, the ENs describe assembling
machines of the type in issue here both as machines which can
carry out different types of machining operations and also as
bending or assembling machines. Because the notes do not further
differentiate between the machines of each subheading, we
conclude they are inconclusive as to the meaning of the
expression different types of machining operations.
In the absence of a contrary legislative intent, tariff
terms are to be construed in accordance with their common and
commercial meanings which are presumed to be the same. In common
meaning the term machin[ing] means "...to process by machine;
specifically, to reduce or finish as by turning, shaping,
planing, or milling by machine-operated tools." In a different
context, ENs at p. 1132 include as examples of multi-function
machines of Section XVI machine tools for working metal using
interchangeable tools which enable them to carry out different
machining operations (e.g., milling, boring, lapping).
From this discussion, we conclude that the machines in issue
perform a single machining operation, i.e., edge trimming, which
is a cutting operation. HQ 089434, dated September 16, 1991, is
in accord. The buffing in this case is not believed to be a
separate machining operation. Therefore, these machines do not
carry out different types of machining operations for purposes of
subheading 8465.10.00. This provision is eliminated from
consideration.
HOLDING:
Under GRI 1, the Stefani models BRT/Univer, Ministef, Mono
Beta, Beta 4000, Beta 6000, Ibimatic, CS Bimatic, and Monomatic
are provided for in heading 8465 as machine tools including
machine tools for gluing or otherwise assembling [similar] hard
materials. They are classifiable in subheading 8465.94.00,
HTSUS, as bending or assembling machines. The rate of duty is
3.7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division