CLA-2:CO:R:C:M 089015 JAS
TARIFF NO. 8429.40.00
Bruce Benedict
John V. Carr & Son, Inc.
50 Monroe Ave., N.W., Suite 250
Grand Rapids, Michigan 40503
RE: Soil Compactors; Vibrating Earth Compacting Machines
Dear Sir:
In your letter of March 18, 1991, on behalf of J. I. Case,
Inc., Racine, Wisc., you inquire as to the tariff status of
certain vibrating compactors from Germany. Literature was
submitted. Our ruling follows.
FACTS:
Your inquiry relates to the following models:
SL1 Rammer 900 Plate Compactor
SL2 Rammer 1300 Plate Compactor
AT22 Reversible Plate Compactor 50 Vibratory Roller
AT40 Reversible Plate Compactor 70 Vibratory Roller
600 Plate Compactor
Submitted Literature describes a series of power rollers,
vibrators and compactors for use in road work, construction,
asphalt paving and other earthworks applications. The listed
models weigh from 127 lbs. to 1587 lbs. and are hand operated or
controlled from behind by means of handlebars or yokes utilizing
a self-contained, non-electric (gasoline) motor.
ISSUE:
Whether the listed models are self-propelled compacting
machines of heading 8429.
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LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) 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.
The Explanatory Notes (ENs) constitute the Customs
Cooperation Council's official interpretation of the Harmonized
System. While not legally binding on the contracting parties,
and therefore not dispositive, the ENs provide a commentary on
the scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under
the System. Customs believes the notes should always be
consulted. See T.D. 89-80.
Relevant ENs indicate that the machines of heading 8429
include self-propelled compacting machines, to include tamping
machines and road rollers, both of which are used in road
building. These are to be distinguished from certain earth
compacting rammers classified in heading 8467 as tools for
working in the hand. The ENs indicate the expression "tools for
working in the hand" relates to tools designed to be held in the
hand during use. It also covers heavier tools such as earth
rammers which are portable and can be lifted and moved by hand by
the user, in particular while work is in progress, and which are
designed to be controlled and directed by hand during operation.
To obviate the fatigue of taking their full weight during
operation they may be used with auxiliary supporting devices such
as tripods, jacklegs and overhead lifting tackle.
Heading 8467 expressly excludes tools which, because of
their weight, size, etc., obviously cannot be used in the hand as
described. This is significant because literature on the models
SL1 and SL2 advertises transport wheels as optional equipment.
If these models are imported with these wheels attached, then the
issue of their portability for heading 8467 purposes is raised.
This does not appear to be the case here.
HOLDING:
The nine (9) models of the vibratory compactors and road
rollers in issue are provided for in heading 8429. They are
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classifiable in subheading 8429.40.00, HTSUSA, tamping machines
and road rollers. The rate of duty is 2.5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division