CLA-2 CO:R:C:M 952499 LTO
Mr. Dennis J. Riley
Elliott, Bray & Riley
1225 I Street, NW
Suite 400
Washington, D.C. 20005-3914
RE: Chart Drive Assemblies; HQ 088743 (IA 11/91); HQ 950834;
heading 8501; EN 85.01; heading 9025; heading 9026; NY
881722; Note 2 to chapter 90
Dear Mr. Riley:
This is in response to your letter of August 31, 1992, on
behalf of Sonceboz Corporation (Sonceboz), requesting the
classification of chart drive assemblies under the Harmonized
Tariff Schedule of the United States (HTSUS).
FACTS:
The articles in question are two types of drive assemblies
for use in data recording instruments. The first, the CDS 820,
is a circular drive assembly that consists of an electric motor,
microprocessor-based control circuit, plastic housing, mounting
plate, hub, chart paper mounting plate and circular chart paper.
The second, the 420, is a strip drive assembly that consists of a
metal housing on which rests a flat, rectangular metal plate, as
well as two plastic spools, on either end, which hold graphic
recording paper.
The assemblies are mounted into various pen-based recording
instruments used to monitor variable factors, such as,
temperature, pressure, flow rate, etc. They can be inserted into
barographs, hydrographs, medical apparatus and other such
measuring instruments. There are four classes of drive
assemblies: (1) spring wound drives; (2) pneumatic drives; (3)
battery quartz-electric drives; and (4) A.C. electric drives.
- 2 -
ISSUE:
Whether drive assemblies used on data recording instruments
should be classified as electric motors under heading 8501,
HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
In HQ 088743, dated May 10, 1991 (IA 11/91), certain drive
assemblies were classified under heading 8501, HTSUS, which
provides for electric motors. You contend that the holding in HQ
088743 is erroneous, and argue that the assemblies should be
classified in one of the following Chapter 90 headings:
9025 Hydrometers and similar floating instruments,
thermometers, pyrometers, barometers,
hygrometers and psychrometers, recording or
not, and any combination of these instruments;
parts and accessories thereof
* * * * * * * * * * * * *
9026 Instruments and apparatus for measuring or
checking the flow, level, pressure or other
variables of liquids or gases (for example,
flow meters, level gauges, manometers, heat
meters), . . . parts and accessories thereof
* * * * * * * * * * * * *
9033 Parts and accessories (not specified or
included elsewhere in this chapter) for
machines, appliances, instruments or
apparatus of chapter 90
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System.
While not legally binding, the ENs provide a commentary on the
scope of each heading of the Harmonized System, and are generally
indicative of the proper interpretation of these headings.
EN 85.01, pg 1333, states that "[e]lectric motors are - 3 -
machines for transforming electrical energy into mechanical
power." Of the four classes of drive assemblies, two, the
pneumatic and spring wound assemblies, do not contain electric
motors or any electrical components. As such, these assemblies
cannot be classified under heading 8501, HTSUS.
As for the remaining drive assemblies, this office stated,
in HQ 950834, dated March 6, 1992, "[t]he Explanatory Notes and
the rulings interpreting Heading 8501, HTSUS, make it clear that
electric motors equipped with additional components, remain
classifiable in this heading, even if those components are 'quite
substantial.'" We then held that "an electric motor is
classifiable under Heading 8501, HTSUS, even when imported with
additional components (other than those listed in EN 85.01) if:
(1) those additional components complement the
function of the motor . . .;
(2) those additional components are devices which
motors are commonly equipped . . .;
(3) those additional components serve merely to
transmit the power the motors produce . . .
[emphasis in original]."
The additional components of the circular (e.g., chart paper
mounting plate, circular chart paper) and strip drive (e.g.,
plastic spools, graphic recording paper) assemblies do not serve
merely to complement the function of the motor, nor do they serve
merely to transmit the power the motor produces. Rather, the
drive assemblies contain the actual mechanism or device the
motors serve to power. Moreover, the additional components are
not devices which motors are commonly equipped. For these
reasons, the electrically powered assemblies in question are not
classifiable under heading 8501, HTSUS.
The holding in HQ 088743 does not control the classification
of every article described as a "chart drive" or "chart drive
assembly." Rather, it controls the classification of those chart
drives described as "gear motors specifically designed for
installation in measurement recording instruments." The
assemblies in question have been advanced beyond simple "gear
motors."
You claim that the drive assemblies that will be
incorporated into temperature recorders upon importation are
classifiable under heading 9025, HTSUS, and that the drive
assemblies that will be incorporated into pressure recorders are
classifiable under heading 9026, HTSUS.
Note 2 to chapter 90 states that parts and accessories for
- 4 -
articles of this chapter are to be classified as follows:
(a) Parts and accessories which are goods included
in any of the headings of this chapter or of
chapter 84, 85 or 91 . . . are in all cases to
be classified in their respective headings;
(b) Other parts and accessories, if suitable for
use solely or principally with a particular
kind of machine, instrument or apparatus, or
with a number of machines, instruments or
apparatus of the same heading . . . are to be
classified with the machines, instruments or
apparatus of that kind;
(c) All other parts and accessories are to be
classified in heading 9033 [emphasis added].
Since the assemblies in question are incorporated into
systems that measure temperature, pressure, flow and other such
variables not covered by a single heading, as well as being used
in certain medical apparatus, they cannot be classified as
instruments of heading 9025 or 9026, HTSUS. Further, the
assemblies are not "goods included" in any other heading of
chapter 84, 85, 90 or 91, nor are they suitable for use solely or
principally with a particular instrument, or number of
instruments, of a single heading. Thus, according to note 2(c)
to chapter 90, the circular and strip assemblies are classifiable
in the "basket" provision for parts of chapter 90 under
subheading 9033.00.00, HTSUS. See NY 881722.
HOLDING:
The circular and strip drive assemblies are classifiable
under subheading 9033.00.00, HTSUS, which provides for "[p]arts
and accessories (not specified or included elsewhere in this
chapter) for machines, appliances, instruments or apparatus of
chapter 90." The corresponding rate of duty for articles of this
subheading is 4.9% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division