CLA-2:CO:R:C:M 089434 JAS
District Director of Customs
511 N.W. Broadway Federal Bldg.
Portland, Oregon 97209
RE: Veneer Welder; Machine for Splicing/Joining Veneer Strips;
Machine Tool; PRD 2904-0-000151
Dear Sir:
This is our decision on Application for Further Review of
Protest No. 2909-0-000151, dated November 6, 1990, filed by the
broker representing Kanematsu-Gosho (USA) Inc. The merchandise is
the Hashimoto model NVW-50 veneer welder.
FACTS:
Submitted literature describes a machine tool that functions
to join random veneer strips into full-size sheets in a
continuous operation. In addition to the actual hot gluing of
strips, this machine has a defect clipping section, a welding
section for edge gluing joints, clipping section for shearing
finished panels, and a stacking section. The literature
describes the NVW-50 as a high speed veneer splicer.
Entry was made under subheading 8465.99.00, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), other
machine tools for working wood. Alternatively, protestant
advances a claim under subheading 8465.10.00, HTSUSA, machines
which can carry out different types of machining operations
without tool change between such operations.
The entries in issue were liquidated in subheading
8465.94.00, HTSUSA, bending or assembling machines for
woodworking.
- 2 -
ISSUE:
Whether the machine tool the subject of this protest carries
out different types of machining operations for purposes of
subheading 8465.10.00.
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.
GRI 6 states in part that for legal purposes the
classification of goods in the subheadings of a heading shall be
determined according to the terms of those subheadings and any
related subheading notes and, by appropriate substitution of
terms, to GRIs 1 through 5, on the understanding that only
subheadings at the same level are comparable. For the purposes of
Rule 6, the relative section, chapter and subchapter notes
also apply, unless the context requires otherwise.
The Harmonized Commodity Description And Coding System
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.
The machine tools of heading 8465 are essentially of two
types: those which carry out different types of machining
operations without tool change between such operations
(subheading 8465.10.00) and other machine tools, including those
of subheading 8465.94.00. Under GRI 1, applied at the subheading
level through GRI 6, the provision in subheading 8465.10.00, if
applicable, provides a more specific description for the machine
tool in issue than does a provision for "other" machine tools.
ENs at p. 1285, paragraph (6), list machines which assemble
two or more parts by means of binding agents, adhesives or gummed
paper. This group includes veneer splicing machines. The ENs at
p. 1286, include among the machines of heading 8465 that carry
- 3 -
out different kinds of machining operations without tool change
between such operations machines for assembling, using adhesives
and finishing (for the production of veneer strips or making
panels from lathes). Therefore, the ENs describe assembling
machines of the type in issue here both as machines which can
carry out different types of machining operations and also as
bending or assembling machines. Because the notes do not further
differentiate between the machines of each subheading, we
conclude they are inconclusive as to the meaning of the
expression different types of machining operations.
In the absence of a contrary legislative intent, tariff
terms are to be construed in accordance with their common and
commercial meanings which are presumed to be the same. In common
meaning the term machin[ing] means "...to process by machine;
specifically, to reduce or finish as by turning, shaping,
planing, or milling by machine-operated tools." In a different
context, ENs at p. 1132 include as examples of multi-function
machines of Section XVI machine tools for working metal using
interchangeable tools which enable them to carry out different
machining operations (e.g., milling, boring, lapping).
From the above discussion we conclude that this machine
performs a single machining operation, blade cutting, in
addition to hot gluing and stacking. Therefore, it does not
carry out different types of machining operations for purposes of
subheading 8465.10.00.
HOLDING:
Under GRI 1, the model NVW-50 veneer welder is provided for
in heading 8465 as a machine tool for working wood. It is
classifiable in subheading 8465.94.0010, HTSUSA, bending or
assembling machines for woodworking.
The protest should be denied. A copy of this decision
should be attached to the Customs Form 19 and mailed to the
protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division