CLA-2 CO:R:CV:G: 084855 JLV; 841161
Linda H. Moorhouse
Dowty Corporation
177 Thorn Hill Road
Warrendale, Pennsylvania 15086
RE: Self-advancing hydraulic mine roof shield supports
Dear Ms. Moorhouse:
In a letter of May 15, 1989, you requested a ruling on
the classification of certain self-advancing mine roof
supports that are imported by Dowty Corporation, Warrendale,
Pennsylvania, from the United Kingdom. Your request was
forwarded to this office by the Regional Commissioner, New
York, for our response on the classification issue under the
Harmonized Tariff Schedule of the United States, Annotated
(HTSUSA).
FACTS:
The merchandise involves three types of hydraulic
supports described as "shield supports" that are "self-
advancing, hydraulic supports" used in longwall mining
operations. The literature describes these supports as self-
advancing hydraulic 2-leg, 4-leg, and 4-leg chock-type mine
roof supports. The supports consist of hydraulic cylinders
placed between a steel floor beam and a roof beam containing a
steel caving shield. The "legs" are the vertical supports for
the overhead shield.
The supports are installed side by side in a long row in
the mine in order to form a continuous overhead canopy which
cantilevers over the excavating equipment (a conveyor and a
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coal shearing machine). The shearer, which usually slides
along the top of the conveyor, shears off coal in a strip 20-
30 inches wide and pushes the chunks of coal onto the
conveyor. This results in a 20-30 inch wide gap into which
the conveyor is pushed by the mine roof supports. The
hydraulic cylinders in the mine roof supports which support
the overhead steel canopy are then retracted and the supports
are sequentially advanced up to the armored conveyor as the
shearer cuts away the coal. Thus, the conveyor and the mine
roof supports are properly positioned for when the shearer
cuts the coal on its return pass along the face.
ISSUE:
What is the classification of a self-advancing, hydraulic
mine roof support?
LAW AND ANALYSIS:
The key features of the mine roof support are its ability
to provide support in case of movement of the mine roof, to
reposition itself as materials are mined, and to advance the
conveyor up to the area to be mined next. The principal
function of the mine roof support is to provide protection and
support in a mine. The repositioning of the conveyor is
secondary to the support function.
Classification under various headings has been proposed:
heading 8425, which provides, among other named machines, for
jacks; heading 8428, which provides for other lifting and
handling machinery; heading 8430, which provides, among other
machinery, for certain leveling, excavating, and extracting
machinery (other than self-propelled); and heading 8479, which
provides for machines and mechanical appliances having
individual functions, not specified or included elsewhere in
chapter 84.
The principal function of the mine roof supports is that
of protective support. They are not "jacks" because they do
not lift or raise the mine roof. They are not excavating
machinery because they do not attack or cut the earth's crust
or the materials to be mined. They are not other lifting or
handling machinery because their function is related to that
of a static support system, such as a scaffolding.
The mine roof supports are mechanical devices. Absent a
specific heading which describes the machinery, the
appropriate tariff classification is in heading 8479 which
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provides for machines and mechanical appliances having
individual functions, not specified or included elsewhere in
chapter 84. Note 7, chapter 84, states that, subject to
certain conditions not relevant in this case, a "machine the
principal purpose of which is not described in any heading" is
to be classified in heading 8479.
HOLDING:
The self-advancing hydraulic mine roof supports are
classified in subheading 8479.89.9090, HTSUSA, as other
machines and mechanical appliances, other, other, and dutiable
at 3.7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: AD NY Seaport
2cc: Chief, CIE
1cc: NIS Alan Horowitz
1cc: AC, CO
1cc: Director, CommRulDiv
1cc: Reading File
LIBRARY: valentin
FILE NAME: 084855