CLA-2 CO:R:C:G 086222 JAS
Janet A. Forest, Esq.
Webster & Sheffield
2000 Pennsylvania Ave., N.W.
Washington, D.C. 20006
RE: Leaf Chain With Bolts Attached
Dear Ms. Forest:
In your letter of January 4, 1990, as supplemented, on
behalf of MHI Forklift America, Inc., you inquire as to the
tariff classification of certain leaf chain from Japan. Our
ruling follows.
To expedite the administrative process, this decision will
apply to the open entries which you state are currently pending
at the port of Houston. In the future, however, please note
that the internal advice procedure applies in these
circumstances.
FACTS:
The merchandise in issue is carbon steel leaf chain with a
bolt permanently attached to either one or both ends. The
chain is cut-to-length and requires no post-importation
processing. You state that the lifting mechanism of a forklift
truck, called the mast, consists of an inside portion and an
outside portion. The inside portion is permanently attached to
the frame of the truck, while the outside portion, fitted with
lifting forks, buckets, platform, etc., slides vertically
against the inside portion to raise and lower the load. One
end of this chain is either welded or bolted to an anchor plate
on the truck's carriage while the other end is always bolted to
the lift bracket on the mast. In either case, the chain
functions to transmit power from the truck's engine to the mast
or lifting mechanism.
You state that the merchandise has been advanced beyond
the status of chain provided for in chapter 73. You maintain
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that because it is cut to a specific length and has attachments
dedicating it for use with a specific mast, it is provided for
in heading 8431, a provision for parts suitable for use solely
or principally with the machinery of headings 8425 to 8430.
Actual classification would then be under the provision for
parts suitable for use solely or principally with machinery of
heading 8427 (fork-lift trucks), in subheading 8431.20.0000,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
ISSUE(S):
Whether the leaf chain with permanent end attachment(s) is
classifiable as chain in chapter 73, as a part suitable for use
solely or principally with fork-lift trucks, or as a part of
general use.
LAW AND ANALYSIS:
Merchandise is classifiable under the HTSUSA in accordance
with the General Rules of Interpretation (GRIs). GRI 1 states
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes and, provided such headings or notes do not
otherwise require, according to GRIs 2 through 6. In addition,
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the Harmonized System.
While not binding on the contracting parties, and therefore not
dispositive, they provide a commentary on the scope of each
provision in the Harmonized System and are thus useful in
ascertaining the classification of merchandise under the
system. See T.D. 89-80.
The expression "parts of general use", applied to section
XV, encompasses, among other things, articles of heading 7315.
See Section XV, Note 2(a), HTSUS. When presented separately,
base metal parts of general use, as defined in this note, are
precluded from classification in section XVI. See Section XVI,
Note 1(g), HTSUS. Parts of general use presented separately
are not considered parts of articles, but are classifiable in
the headings of section XV appropriate to them. See General
ENs to Section XV, at p. 973. Heading 8431 is in Section XVI.
Therefore, if the chain in issue here qualifies as articles of
heading 7315 it is precluded from classification in heading
8431.
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Heading 7315 provides for chain and parts thereof, of iron
or steel. Relevant ENs indicate, at p. 1026, that the heading
includes steel chains, among other, regardless of dimensions or
intended use. Lifting chains are among the types enumerated.
Chains of heading 73.15 may be fitted with terminal parts or
accessories (e.g., hooks, spring hooks, swivels, shackles,
sockets, rings and split rings and tee pieces). They [the
chains] may or may not be cut to length, or obviously intended
for particular uses. In our opinion, hooks, swivels, etc. are
terminal (end) parts that dedicate the chain to a particular
use or enable the chain to perform a specific function. In
this case, the bolts attached to the leaf chain permit power to
be transmitted from the lift truck's engine to the lifting
mechanism. The cited ENs support the conclusion that the leaf
chain with bolts permanently attached to one or both ends, is
provided for in heading 7315. It is therefore precluded from
classification in heading 8431.
Holding:
Under the authority of GRI 1, the leaf chain in issue with
bolt(s) permanently attached to one or both ends is provided
for in heading 7315. It is classifiable as other articulated
link chain of iron or steel, either in subheading 7315.12.0020
or in subheading 7315.12.0080, HTSUSA, depending on pitch and
parts per pitch. The rate of duty in either case is 4.2
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division