CLA-2 CO:R:C:M 950345 DWS
District Director
U.S. Customs Service
40 South Gay Street
Baltimore, MD 21202
RE: Automatic Vacuum Drying Machine; Chapter 84, Note 2;
EN 84.53 (I)(a); Protest No. 1303-91-100200
Dear Sir:
This is our decision on Application for Further Review of
Protest No. 1303-91-100200, dated May 15, 1991, concerning your
action in classifying and assessing duty on automatic vacuum
drying machines under the Harmonized Tariff Schedule of the
United States (HTSUS).
FACTS:
The merchandise consists of automatic vacuum drying
machines. These machines will be used in a tannery for drying
animal hides.
ISSUE:
What is the proper classification of the subject merchandise
under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS 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 chapter
or section notes.
The merchandise was, according to the importer, inadvertently
entered under subheading 8419.39.00, HTSUS, which provides for:
"[d]ryers: [o]ther." The merchandise was then liquidated under
subheading 8419.39.00, HTSUS. However, the importer, realizing an
error had been made at entry, now requests that the merchandise be
reliquidated under subheading 8453.10.00, HTSUS, which provides
for: "[m]achinery for preparing, tanning or working hides, skins
or leathers."
Chapter 84, Note 2, HTSUS, provides that:
[s]ubject to the operation of note 3 to section XVI, a
machine or appliance which answers to a description in one
or more of the headings 8401 to 8424 and at the same time to
a description in one or more of the headings 8425 to 8480 is
to be classified under the appropriate heading of the former
group and not the latter.
Both subheadings 8419.39.00 and 8453.10.00, HTSUS, describe
the subject merchandise. However, under chapter 84, Note 2,
HTSUS, because subheading 8419.39.00, HTSUS, is in the "former
group", classification of the merchandise is precluded from
subheading 8453.10.00, HTSUS, which is in the "latter group".
In understanding heading 8453, HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive, are
to be used to determine the proper interpretation of the HTSUS.
54 Fed. Reg. 35127, 35128 (August 23, 1989). Explanatory Note
84.53 (I)(a) (p. 1262), HTSUS, provides that:
[t]he heading does not cover:
[d]rying machines of heading 84.19.
Under the rules stated in chapter 84, Note 2, HTSUS, and
Explanatory Note 84.53 (I)(a), HTSUS, the merchandise is
classifiable under subheading 8419.39.00, HTSUS.
HOLDING:
The subject automatic vacuum drying machines are
classifiable under subheading 8419.39.00, HTSUS, which provides
for: "[d]ryers: [o]ther." The protest should be denied in full.
A copy of this decision should be attached to the Customs Form 19
and provided to the protestant as part of the notice of action on
the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division