CLA-2 CO:R:C:G 086093 CMS
Mr. John Hirsch
Foster International, Inc.
50 O'Connor St., Suite 1011
Ottowa, Canada KIP6L2
RE: Fuel Systems for Outboard Motors
Dear Mr. Hirsch,
You petitioned on behalf of your client, Outboard Motor
Corporation, for reconsideration of the ruling issued by the
Area Director, New York Seaport (NY 827846, dated April 26,
1988), regarding the classification of certain fuel delivery
systems for outboard motors. Your petition is based on the fact
that the descriptive literature submitted with the original
ruling request did not correctly describe the merchandise. New
descriptive literature was submitted with your current petition.
Our decision follows.
FACTS:
The merchandise consists of 2 1/2 and 5 gallon fuel tanks
for outboard motors. The tanks are imported with and without
plastic fuel hoses which contain a primer bulb assembly.
The fuel tanks are constructed of heavy gauge template
steel. The tanks have skirted bottoms which keep the tank
bottoms off the boat deck. Additional features include carrying
handles, fuel gauges, vented caps and fuel line fittings.
The fuel hoses range in length from 6' to 8', and have a
1/4" inner diameter. The hoses contain a primer bulb assembly
with which one can manually pump fuel from the tank to the motor
before starting the motor. The fuel hoses, when not in use, can
be wrapped around hooks attached to each end of the fuel tanks.
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ISSUES:
1. Are the fuel tanks classified in Heading 7310, as steel
containers of a capacity not exceeding 300 liters, not fitted
with mechanical equipment, or in Heading 7326, as other articles
of steel?
2. Are the fuel hoses classified with the tanks when
imported together, or are the hoses classified separately?
LAW AND ANALYSIS:
Classification of Tanks
Heading 7310 describes steel tanks, casks, drums, cans,
boxes and similar containers, of a capacity not exceeding 300
liters, not fitted with mechanical equipment. The Explanatory
Notes to Heading 7310, p. 1022, indicate that Heading 7310 covers
containers "...commonly used for the commercial conveyance and
packing of goods, and such containers installed as fixtures..."
such as "...tar and oil drums; petrol cans; milk churns...". The
Notes, p. 1022, also indicate that these "...containers may be
equipped with tap-holes, bungs, lids or other closures to
facilitate filling and emptying ."
Heading 7310 requires that containers classified here may
not be fitted with mechanical equipment; however, the Explanatory
Notes indicate that certain fittings (e.g. bungs, lids) are not
considered to be mechanical equipment since they merely
facilitate the filling and emptying of these containers which are
used to convey and store goods.
The tanks under consideration differ from the type of
containers described in the Explanatory Notes to Heading 7310 in
several respects. Although the tanks under consideration can
be used to convey and store fuel, they have an additional
function of being connected to an outboard motor through a fuel
line and acting as a fuel source to the motor. They are not
primarily designed for the commercial conveyance of fuel from
point to point, but function to provide fuel to the motor from
the beginning of a voyage (or when other fuel tanks being used
become empty). The only fuel conveyed to the termination point
of a voyage is the fuel not consumed by the motor. The tanks'
fuel hose fittings and filtered pick-ups are not used to fill the
tank, and only empty the tank to the extent that fuel is consumed
by the motor.
The article description for Heading 7310 specifically
provides for "containers". The Explanatory Notes indicate that
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Heading 7310 containers are commonly used for commercial
conveyance or packing. Since the tanks under consideration
perform fuel delivery functions as well as storage functions, the
question arises as to whether they are more than Heading 7310
containers.
The tanks are described by the importer as components of a
fuel system. The importer's brochure is entitled "Fuel Systems",
and subtitled "2 1/2 And 5 Gallon Tanks". The only items
pictured on the cover of the brochure are two 5 gallon tanks (one
with fuel line, one without), and one 2 1/2 gallon tank. The
first paragraph of the narrative portion of the brochure states:
A mismatched fuel system could result in lower
performance, poor fuel economy or even engine
damage. Only OMC fuel systems are SysteMatched;
from the filtered pick-up in the fuel tank to the
fuel filter on the engine, and every component
in-between. So you're assured of a proper fuel
flow for all operating conditions.
The separately sold fuel hoses which connect to the tanks are
described in the brochure as "Fuel System Accessories".
McGraw-Hill Encyclopedia Of Science And Technology, Sixth
Ed., 1987, Vol. 7, p. 454 defines a "fuel system" as:
A system which stores fuel for present use
and delivers it as needed to an engine.
The tanks under consideration are multifunctional articles. The
tanks (1) store fuel, and (2) deliver fuel as needed to an
outboard engine. The importer's brochure indicates that in
addition to having a fitting to which fuel hoses attach, the
tanks have an internal "filtered pick-up" which assists in
delivering fuel from the tank to the engine.
The general classification rule for a multifunctional item
is that "where an article is in character or function something
other than is described by a specific statutory provision--either
more limited or more diversified--and the difference is
significant, it cannot find classification within such
provision." Supermarket Systems, U.S., Inc., v. United States,
CIT , Slip Op. 89-153 at 18 (October 27, 1989), quoting
Robert Bosch Corp. et al. v. United States, 63 Cust. Ct. 96,
103, C.D. 3881 (1969). To determine whether an imported article
is more than an article provided for in a particular Tariff
provision, it is necessary to determine the common meaning of the
provision and compare it with the merchandise under
consideration. Supermarket Systems, U.S., Inc., p. 19.
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Webster's New International Dictionary, 2nd Ed., Unabridged,
(1939), defines "container":
1. One who or anything that contains.
2. Specif., a receptacle, as a box, carton,
or crate used in commerce, for the packing
and shipment of articles.
Random House Dictionary of the English Language, Unabridged Ed.,
(1973), defines "container":
anything that contains or can contain something,
as a carton, box, crate, can, etc.
The Explanatory Notes to Heading 7310 do not list all types
of containers classified in Heading 7310; however, the Notes do
indicate that Heading 7310 containers are in conformity with the
common meaning of "containers" in that they are used to pack and
convey goods.
The fuel tanks under consideration are more diversified than
the containers classified under Heading 7310. The tanks' fuel
delivery function is a primary function which is at least co-
equal with the fuel storage function. Without the fuel hose
fittings and fuel pick-ups, the tanks would not have the means to
deliver fuel to the engine and could not function as part of the
OMC fuel system.
The fuel tanks are more than Heading 7310 containers and
thus cannot be classified in Heading 7310. The tanks are not
described in any other heading and are classified in 7326.90.90,
HTSUSA as other articles of steel.
Classification of Fuel Hoses
Fuel hoses are sold with two of the tanks listed in the
importer's descriptive literature. These hoses and their
respective tanks are classified as composite articles under
General Rule of Interpretation 3(b). The components (i.e. tank
and hose) are adapted to each other and are of a type which are
not normally offered for sale separately. The components are
mutually complementary in carrying out the function of a system
which delivers fuel to an outboard motor.
The component which gives the fuel delivery system its
essential character is the fuel tank. While both the tank and
hose are necessary for the composite article to provide fuel to
the motor, the tank performs the additional function of holding
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the fuel until such time as it is delivered to the outboard
motor. The hose acts as a conduit which connects the fuel tank
and motor, rather than as the essential article to which other
components are subordinate. The hoses which are imported and
offered for sale with fuel tanks (e.g. models 397767 and 397446)
are classified with the tanks in 7326.90.90, HTSUSA.
HOLDING:
NY Ruling 827846 correctly classified the fuel tanks in
7326.90.90, HTSUSA. NY Ruling 827846 correctly determined that
the fuel hoses imported and offered for sale with fuel tanks are
components of composite goods, classified in 7326.90.90, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division