CLA-2 RR:TC:MM 958727 JAS
Arthur K. Purcell, Esq.
Neville, Peterson & Williams
80 Broad Street
New York, NY 10004
RE: NY 814292 Affirmed; Marine Steering Wheel, Stainless Steel
Steering Wheel
For Vessels; Articles of Iron or Steel, Heading 7326;
Machines, Mechanical Appliances, Parts.
Heading 8479
Dear Mr. Purcell:
In your letter dated December 5, 1995, on behalf of The
Pacific Bridge Company, you ask for reconsideration of a ruling
on the classification of a marine steering wheel under the
Harmonized Tariff Schedule of the United States (HTSUS). A
sample was submitted.
FACTS:
In NY 814292, issued to your client through its
representative on September 13, 1995, the Area Director of
Customs, New York Seaport, held that a stainless steel steering
wheel for a boat was classifiable as an article of iron or steel,
in subheading 7326.90.85, HTSUS . The sample submitted with this
request measures sixteen inches in diameter with five spokes
attached to a hub 2 « inches in diameter at the front tapering to
2 « inches at the back. Essentially, the wheel is a tiller held
and turned by the pilot or navigator and used with a shaft,
bearings, bevel gears or gearing, among other interposed
apparatus, to manipulate the rudder and thus steer the boat. The
various dictionary definitions of the term steering wheel which
you quote comport with the description above.
You state that steering and rudder equipment for ships,
other than rudders themselves, is provided for in HTS heading
8479. Specifically, you argue that turning the steering wheel
transmits mechanical energy through the vessel's steering system
to the rudder. You claim that because the steering wheel forms
an essential part of the vessel's steering and rudder system it
is classifiable in subheading 8479.90.95, - 2 -
HTSUS, a provision for other parts of mechanical appliances
having individual functions, not specified or included elsewhere
in [chapter 84]. Alternatively, you claim that because the
steering wheel is part of the steering transmission of the boat,
and transmits power and energy to the rudder, it is provided for
in HTS heading 8483 as a transmission "element."
The provisions under consideration are as follows:
7326 Other articles of iron or steel:
7326.90 Other:
Other:
7326.90.85 Other...4.6 percent ad valorem
* * * *
8479 Machines and mechanical appliances having
individual
functions, not specified or
included elsewhere in [chapter 84]:
8479.90 Parts:
8479.90.95 Other...2.2 percent ad
valorem
* * * *
8483 Transmission shafts...and cranks;...gears and
gearing; parts
thereof:
8483.40 Gears and gearing...chain
sprockets and other
transmission elements entered
separately...:
8483.40.90 Gears and gearing...chain
sprockets and other transmission
elements entered separately
...2.5 percent ad valorem
ISSUE:
Whether marine steering wheels are machines, mechanical
appliances or parts thereof.
- 3 -
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.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the 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 ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989).
The premise on which the parts claim under subheading
8479.90.95 is based is found in the heading 84.79 ENs at p. 1318,
which list under (III) MISCELLANEOUS MACHINERY, steering and
rudder equipment for ships, other than the rudders themselves
(usually heading 73.25 or 73.26), and automatic pilots (Gyro
pilots) of heading 90.14. The claim is that the steering wheel
is part of steering and rudder equipment. In accordance with
Section XVI, Note 2(b), HTSUS, parts that are not goods included
in any heading of chapters 84 or 85, and which are solely or
principally used with a particular kind of machine or with a
number of machines of the same heading (including a machine of
heading 8479), are to be classified with the machines of that
kind.
In this case, you do not identify the particular components
or mechanical apparatus claimed to constitute steering and rudder
equipment for ships, and of which the steering wheel is claimed
to be a part. The cited ENs exclude rudders from steering and
rudder equipment. However, rather than referring them to the
parts provision in subheading 8479.90.95, the ENs refer the
rudders to headings 73.25 or 73.26. From this, it can
reasonably be inferred that the steering wheel should also be
referred to heading 73.25 or 73.26.
Concerning the alternative claim as a transmission element
under subheading 8483.40.90, GRI 1 states that in classifying
goods the terms of the headings and any relative section and
chapter notes are paramount. Heading 8483 provides, among other
things, for gears and gearing. The basic gear is a toothed wheel,
the teeth of one gear creating rotary movement by engaging with
the teeth of another gear. There is no evidence that by function
and design marine steering wheels are in any way analogous to
gears and gearing for purposes of heading 8483. - 4 -
HOLDING:
Under the authority of GRI 1, stainless steel steering
wheels for boats are provided for in heading 7326. They are
classifiable in subheading 7326.90.85, HTSUS. NY 814292, dated
September 13, 1995, is affirmed.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division