CLA-2 CO:R:C:M 089556 DWS
Ms. Anne Elick
Rodel, Inc.
9495 East San Salvador Drive
Scottsdale, AZ 85258
RE: Classification of MH Polishing Pads
Dear Ms. Elick:
This is in response to your letter of May 3, 1991,
concerning the classification of "MH Polishing Pads" under the
Harmonized Tariff Schedule of the United States (HTSUSA).
FACTS:
The subject polishing pads are made of polyurethane plastic
and are designed for polishing a variety of surfaces including
glass, ceramics, semiconductor wafers and aluminum disks. The
pads are used in connection with double sided polishing machines,
themselves classified as machine tools under subheading
8464.20.00, HTSUSA. These machines grind, lap and polish both
sides of a workpiece simultaneously. During double side
processing, workpieces are placed between upper and lower lapping
plates, which are rotated in opposite directions. Sandwiched
between the plates is a water or oil vehicle with grinding
abrasives (slurry), whose cutting edges allow the flatness of
each plate to be copied onto the surface of the workpieces.
The polishing pads are used during the polishing process to
achieve the desired finish. They can be used for an estimated
8 to 48 hours, depending on what material the pads are polishing.
The pads are used with a slurry because the polishing generates
heat which is then cooled by the slurry. Through a telephone
conversation with a representative of Rodel, Inc., it was
determined that the polishing pads are essential to the operation
of the double sided polishing machines during the polishing
process and are not accessories even though they are
characterized as such in the descriptive literature.
ISSUE:
What is the classification of the MH polishing pads?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
As was noted by a representative of Rodel, Inc., the
polishing pads are essential to the operation of the double sided
polishing machines. The first question to be answered is whether
the polishing pads can be considered parts to the polishing
machines. Whether an article is a part of another article
depends on the nature of the so-called "part" and its usefulness,
function and purpose in relation to the article in which it is
designed to serve. Kores Manufacturing Inc. v. United States,
3 CIT 178, 179 (1982), aff'd appeal No. 82-83 (C.A.F.C. 1983).
Because of the nature of the polishing pads and their
essential usefulness to the function and purpose of the double
sided polishing machines, they are classifiable as parts under
the HTSUSA. The period of time to which the polishing pads are
useful, compared to the life of the machine, is not relevant in
determining whether they are parts.
The importer claims that the pads are classifiable under
Heading 3920, HTSUSA, which provides for other sheets of plastic.
The pads may not be classified under that heading because they
are circular, not rectangular, and thus, are not sheets.
For the foregoing reasons, we find that the MH polishing
pads are classifiable under subheading 8466.91.50, HTSUSA, as
parts for use solely with the machines of heading 8464, HTSUSA.
HOLDING:
The MH polishing pads are classifiable under subheading
8466.91.50, HTSUSA, which provides for Parts and accessories
suitable for use solely or principally with the machines of
headings 8456 to 8465: Other: Other. The general, column one
rate of duty is 4.7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division