CLA-2 RR:TC:MM 959577 JAS
TARIFF NO. 7308.90.95, 8414.90.10, 8431.39.00
Port Director of Customs
110 South 4th. St.
Minneapolis, MN 55401
RE: PRD 3501-95-100266; Poultry-Keeping Machinery Imported in Separate Shipments; Poultry Incubators and Brooders, Heading
8436 ; Wire Cages, Automatic Feeding Devices, Manure Removing Apparatus; Articles Imported Unfinished and Unassembled, Essential Character, GRI 2(a); Parts, Heading 8431; Section XVI, Note 2, Nidec Corporation v. United States, S.G.B. Scaffolding and Shoring Co., Inc. v. United States, HQ 952143
Dear Port Director:
This is our decision on Protest 3501-95-100266, filed
against your classification of parts and components of poultry-keeping machinery imported in separate shipments. The entries
under protest were liquidated on April 28, 1995, and this protest
timely filed on July 26, 1995.
FACTS:
The merchandise in issue constitutes what counsel for the
protestant refers to as an integrated poultry-keeping system (to
produce eggs, breed birds, and rear pullets from infancy to
maturity). The parts and components of this system were imported
unassembled in multiple shipments. A packing list for one of the
fifteen (15) shipping containers in which the merchandise arrived
lists ninety four (94) individual parts and components, among
which are banks of laying cages of iron or steel wire mesh, the
merchandise in issue includes components which mechanically
deliver feed and water to the cages, a whisk aerator for manure
drying, cleaning and removing manure, components which provide
air circulation or temperature control and fresh air, belt
conveyor segments which transport eggs from individual cages to - 2 -
loading facilities for further processing or for sale. Also
covered are miscellaneous articles such as egg grader/packer
pipes, springs, straps, screws channels and brackets.
The merchandise was entered free of duty under provisions of
heading 8436, either as poultry incubators and brooders, as other
poultry-keeping machinery, or as parts thereof, as appropriate.
Your office liquidated the entries under protest under the most
specific provisions deemed appropriate, i.e., heading 7308,
structures and parts thereof, of iron or steel, for the cages,
heading 8414 for the whisks/aerators which you considered to be
parts of fans, and heading 8431 for parts of conveyors.
The provisions under consideration are as follows:
7308 Structures...and parts of structures, of iron
or steel:
7308.90 Other:
7308.90.95 Other
* * * *
8414 [a]ir or other gas compressors and fans;...:
8414.90 Parts:
8414.90.10 Other
* * * *
8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430:
Of machinery of heading 8428
8431.39.00 Other
- 3 -
* * * *
8436 Other...poultry-keeping machinery: poultry incubators and brooders; parts thereof:
Poultry-keeping machinery; poultry incubators and brooders:
8436.21.00 Poultry incubators and brooders
8436.29.00 Other
Parts:
8436.91.00 Of poultry-keeping machinery or poultry incubators and brooders
ISSUE:
Whether components of the poultry system in any one shipment
constitute an unfinished agricultural machine or part provided
for in heading 8436, entered unassembled.
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.
Counsel's primary claims are as unfinished poultry
incubators or brooders or as other poultry-keeping machinery,
imported unassembled, pursuant to General Rule of Interpretation
(GRI) 2(a), Harmonized Tariff Schedule of the United States
(HTSUS). The claims are based on the fact that none of the
components are designed or intended to function independently or
to be sold separately; each is dedicated for use solely with or
in a poultry "system" designed for egg production and poultry - 4 -
breeding/rearing. Alternatively, counsel maintains the parts or
components should be classified as parts of poultry incubators
and brooders or of poultry-keeping machinery. Counsel also cites
GRI 3(a) as authority for the proposition that the goods here are
prima facie classifiable under two or more headings and that
heading 8436 provides the most specific description for these
components than do headings providing a more general description.
Finally, counsel contends that under GRI 3(b) the essential
character of the components that comprise the entire system is as
poultry-keeping machinery of heading 8436.
We agree that under GRI 2(a), HTSUS, an incomplete or
unfinished article entered unassembled, may be classified as if
it were the finished or complete article provided that, as
imported, it has the essential character of the finished or
complete article. In this case, however, it has not been
demonstrated to what extent the components imported in each
shipment, or in several shipments imported on the same calendar
day, possess the essential character of a good of heading 8436,
as required by GRI 2(a).
Subject to certain exceptions that are not relevant here,
goods that are identifiable as parts of machines or apparatus of
Chapter 84 or Chapter 85 are classifiable in accordance with
Section XVI, Note 2, HTSUS. See Nidec Corporation v. United
States, 861 F. Supp. 136, aff'd. 68 F. 3d 1333 (1995). Parts
which are goods included in any of the headings of Chapters 84
and 85 are in all cases to be classified in their respective
headings. See Note 2(a). Other parts, if suitable for use
solely or principally with a particular machine, or with a number
of machines of the same heading, are to be classified with the
machines of that kind. See Note 2(b). You found the fan
components to be solely or principally used as parts of fans of
heading 8414, and the conveyor segments solely or principally
used as parts of conveyors of heading 8428, and classified them
accordingly. The banks of laying cages are not provided for in
Section XVI. However, they are within the common meaning of the
term structure for purposes of heading 7308. They are
classifiable in subheading 7308.90.95, HTSUS. See S.G.B.
Scaffolding & Shoring Co., Inc. v. United States, 82 Cust Ct.
197, C.D. 4802 (1979), HQ 952143, dated July 16, 1992.
- 5 -
HOLDING:
Under the authority of GRI 1, the parts or components of the
poultry-keeping system under protest, as reflected on the Customs
Form 6445, are provided for in headings, 7308, 8414, 8431, and
other appropriate headings. They are classifiable in their
respective subheadings.
The protest should be DENIED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, you should mail this
decision, together with the Customs Form 19, to the protestant no
later than 60 days from the date of this letter. Any
reliquidation of the entry or entries in accordance with the
decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision the Office of
Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS and to the public via the Diskette Subscription Service, the
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division