CLA-2 CO:R:C:M 950770 DWS
District Director
U.S. Customs Service
Lincoln Juarez Bridge, Bldg #2
P.O. Box 3130
Laredo, TX 78044-3130
RE: Single-Phase Printer Motor; Explanatory Note 85.01(I)(A);
Section XVI, Note 2(a); HQ 083955; 8473.30.40;
Protest No. 2308-89-000012
Dear Sir:
This is our decision on Application for Further Review of
Protest No. 2308-89-000012, dated October 18, 1989, concerning
your action in classifying and assessing duty on printer motors
under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The merchandise consists of single-phase motors specifically
designed to be used in printers. No other information has been
provided by the importer describing the motor.
ISSUE:
What is the proper classification of the subject printer
motor 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 entered under subheading 8473.30.40,
HTSUS, which provides for: "[p]arts and accessories of the
machines of heading 8471: [n]ot incorporating a cathode ray
tube." However, the merchandise was liquidated under subheading
8501.40.40, HTSUS, which provides for: "[e]lectric motors and
generators: [o]ther AC motors, single-phase: [o]f an output
exceeding 37.5 W but not exceeding 735 W."
The importer argues that the motor is specifically designed
for use in a printer. It is claimed that only with "extreme
modification" can the motor be used in other machines. The
importer seems to intimate that the merchandise is "more than" a
motor and, therefore, it is precluded from classification under
heading 8501, HTSUS.
In understanding the language of the 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). In part,
Explanatory Note 85.01(I)(A) (p. 1334), HTSUS, provides that:
. . . the heading covers electric motors of all types . . .
Motors remain classified here even when they are equipped
with pulleys, with gears or gear boxes, or with a flexible
shaft for operating hand tools.
In HQ 083955, dated July 10, 1989, a clutch motor containing
a clutch mechanism, a braking mechanism, and a belt pulley for
transmitting power was classified as a motor under heading 8501,
HTSUS. In part, the ruling stated that:
[y]our claim for classification . . . is based on the tariff
concept that where an article is in character or function
either more limited or more diversified than that described
by a specific statutory provision, and the difference is
significant, the article cannot be classified in that
provision. It is more than the article described. This
tariff concept was developed in judicial decisions under
the Tariff Schedules of the United States (TSUS). However,
because the HTSUS has replaced the TSUS as the official
tariff code of this country, this tariff concept does not
control classification in this case . . .
[t]he Explanatory Notes indicate that heading 8501 covers
electric motors of all types . . . It therefore appears
that electric motors imported with additional components
which complement the function of a motor were intended
to remain classifiable in heading 8501.
Therefore, even though the subject motor may have additional
components which complement the function of the motor, the
presence of those components does not preclude classification of
the motor under heading 8501, HTSUS.
Section XVI, note 2(a), HTSUS, provides that:
[p]arts which are goods included in any of the headings of
chapters 84 and 85 (other than headings 8485 and 8548) are
in all cases to be classified in their respective headings.
It is our position that the printer motor is a "motor" for
tariff classification purposes. Therefore, under section XVI,
note 2(a), HTSUS, even if the motor is specifically designed as a
part of a printer, it is still classifiable as a "motor" under
subheading 8501.40.40, HTSUS.
HOLDING:
The subject printer motor is classifiable under subheading
8501.40.40, HTSUS, which provides for: "[e]lectric motors and
generators: [o]ther AC motors, single-phase: [o]f an output
exceeding 74.6 W but not exceeding 735 W." The protest should be
denied in full. 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