CLA-2:CO:R:C:G 084140 JAS
Steven Baker, Esq.
Bellsey and Baker
100 California Street, Suite 670
San Francisco, California 94111
RE: Pit Liner Pedestal and Walkway
Dear Mr. Baker:
In a letter dated March 20, 1989, to the Area Director of
Customs, New York Seaport, on behalf of Toshiba International
Corporation, you inquire as to the tariff classification of a
pit liner pedestal and a walkway, both from Japan. Our ruling
follows.
FACTS:
The articles in question are used in the construction of a
hydroelectric power plant. Initially, a pit is dug to house
the turbine. The turbine pit is a space open at one end which
provides access to the gate mechanism, main guide bearing, and
packing box, all turbine components. The pit is then lined
with concrete. The pit liner pedestal is of one-piece
construction and has a U-shape cross section. It is made of
steel plates, flanges and ribs, plus connecting hardware, and
serves as an internal form and protective lining for the
concrete. It has a platform-like top that serves as a floor on
which rests the generator and the rotating parts of the turbine
(turbine runner and shaft), plus the unbalanced hydraulic
thrust to the stay ring (a structural member providing support
for portions of the turbine distributor). A floor-plate
walkway of steel is placed around the circumference of the
turbine pit and will rest on the concrete. It is located
approximately at the level of the gate levers and is intended
to provide workers access to the turbine-generator for
inspection, operation and maintenance.
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You state that the pit liner pedestal provides the
framework and support for the generator and turbine, without
which they cannot operate. Therefore, you maintain that by
function and design the pit liner pedestal is an integral,
constituent part of the turbine, and is classifiable under the
provision for hydraulic turbines, water wheels and regulators
therefor, and parts, in subheading 8410.90.0000, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). Your
submission does not address the classification of the walkway.
You state that Customs officers at Seattle have proposed
to classify the merchandise under the provision for other
structures and parts of structures, of iron or steel, in
subheading 7308.90.9090, HTSUSA.
ISSUE:
Are the pit liner pedestal and walkway classifiable in
heading 7308, in heading 7326, as other articles of iron or
steel, or in heading 8410, as claimed?
LAW AND ANLAYSIS:
General Rule of Interpretation (GRI) 1, HTSUSA, 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. General Rule of
Interpretation 3(a) states in part that where goods are, prima
facie, classifiable under two or more headings the heading
which provides the most specific description shall be preferred
to headings providing a more general description. Heading 7308
covers structures and parts of structures of iron or steel,
heading 7326 covers other articles of iron or steel, while
heading 8410 covers hydraulic turbines and parts thereof.
Section XV (which includes merchandise of headings 7308
and 7326) does not cover articles of section XVI (which
includes merchandise of heading 8410). See Section XV, Note
1(f), HTSUSA. Therefore, if the pit liner pedestal and walkway
are classifiable in heading 8410, or in another heading of
section XVI, they are precluded from classification in section
XV.
Neither the pit liner pedestal nor the walkway are
considered parts of the turbine. They are not integral working
parts either of the turbine or of the generator. Although the
generator and working parts of the turbine rest on top of the
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pit liner pedestal, the pedestal is not necessary to their
completion or proper functioning. Rather, the pit liner
pedestal serves to line and protect the concrete structure that
surrounds and supports the turbine.
We conclude that the pit liner pedestal and the walkway
are not parts classifiable in heading 8410. There is no
evidence either that they are classifiable elsewhere in section
XVI. As such, these articles are not precluded from
classification in heading 7308 or in heading 7326, if they
otherwise qualify.
Explanatory Notes, which provide guidance in interpreting
the HTSUSA at the international level, indicate that heading
7308 covers metal structures and their parts made up of plates,
among other components. Once put in position, they generally
remain in that position. The notes indicate further, at p.
1020, that in addition to the structures and parts mentioned in
the heading, pit head frames and superstructures, and gangways
(which allow persons to move from one place to another on a
ship), are also included. In our opinion, the pit liner
pedestal and walkway are encompassed by heading 7308. Under
GRI 3(a), heading 7308 is more specific than heading 7326.
HOLDING:
The pit liner pedestal and walkway are classifiable under
the provision for other structures and parts of structures, of
iron or steel, in subheading 7308.90.9090, HTSUSA. The rate of
duty is 5.7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division