CLA-2 CO:R:C:M 953271 LTO
District Area Director
U.S. Customs Service
150 North Royal
Mobile, Alabama 36602
RE: Protest No. 1901-92-100061; transmission shafts for rotary
cutter-type mowers; 8433.20.00; 8433.90.50; Section XVI,
Note 2(a); Section XVI, Note 4; "condition as imported"
Dear Sir:
This is in reference to Protest No. 1901-92-100061, dated
October 21, 1992, which concerns the classification of
transmission shafts for rotary cutter-type mowers under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The articles in question are transmission shafts used in the
assembly of rotary cutter-type mowers. The articles were
classified upon liquidation under subheading 8483.10.50, HTSUS,
which provides for other transmission shafts. The protestant
contends that the articles in question are classifiable under
either subheading 8433.20.00, HTSUS, which provides for other
mowers, including cutter bars for tractor mounting, or,
alternatively, under subheading 8433.90.50, HTSUS, which provides
for parts of other mowers, harvesting machines and threshing
machines.
ISSUE:
Whether the transmission shafts for rotary cutter-type
mowers are classifiable as other transmission shafts under
subheading 8483.10.50, HTSUS, or as parts of mowers under
subheading 8433.90.50, HTSUS.
- 2 -
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 . . . ."
The headings at issue are as follows:
8433 Harvesting or threshing machinery, including
straw or fodder balers; grass or hay mowers;
machines for cleaning, sorting or grading
eggs, fruit or other agricultural produce,
other than machinery of heading 8437; parts
thereof
* * * * * * * * * * * * *
8483 Transmission shafts (including camshafts and
crankshafts) and cranks . . .
The protestant contends that the articles in question are
classifiable as other mowers, including cutter bars for tractor
mounting under subheading 8433.20.00, HTSUS, or, alternatively,
as other parts of mowers, harvesting machines and threshing
machines under subheading 8433.90.50, HTSUS. This claim is based
upon the protestant's interpretation of note 4 to section XVI and
GRI 3(a). The protestant's reliance on note 4 to section XVI and
GRI 3(a) is misplaced.
Recently, the U.S. Court of International Trade reiterated
that "[i]t is well established that an imported article is to be
classified according to its condition as imported . . . ." XTC
Products, Inc. v. United States, 771 F.Supp. 401, 405 (1991).
See also, United States v. Citroen, 223 U.S. 407 (1911).
Therefore, at the outset, it is necessary to recognize that the
imported article is the transmission shaft, not the finished
mower.
Note 4 to section XVI states that "[w]here a machine . . .
consists of individual components . . . intended to contribute
together to a clearly defined function covered by one of the
headings in chapter 84 or chapter 85, then the whole falls to be
classified in the heading appropriate to that function."
Inasmuch as the merchandise in question is the shaft, the
functional unit note, as it applies to the mower, is irrelevant
to the instant case. The transmission shafts, which are not
mowers, are not covered by the terms of subheading 8433.20.00,
HTSUS, and cannot be classified under that provision.
- 3 -
Alternatively, the protestant claims that the shafts are
classifiable as other parts of mowers under subheading
8433.90.50, HTSUS. Note 2 to section XVI governs the
classification of parts of machines within chapters 84 and 85.
Note 2(a) to section XVI states that "[p]arts which are goods
included in any of the headings of Chapters 84 and 85 . . . are
in all cases to be classified in their respective headings
[underlining added]." Inasmuch as the shafts are "goods
included" in a heading of chapter 84, they cannot be classified
as parts under heading 8433, HTSUS.
The protestant states that most of the imported shafts will
be used to manufacture rotary cutter-type mowers, while some may
be used for replacement part purposes. Citing dictionary
definitions for "parts" and "components," the protestant argues
that the shafts which are imported as components, rather than as
replacement parts, should be classified under heading 8433,
HTSUS.
In their imported condition, the transmission shafts,
whether for use as replacement parts or to manufacture mowers,
are named articles provided for under heading 8483, HTSUS.
Specifically, the shafts are classifiable as other transmission
shafts under subheading 8483.10.50, HTSUS.
Finally, as shown above, the shafts are not classifiable as
mowers or as parts of mowers under heading 8433, HTSUS. Because
GRI 3 applies only when goods are classifiable under two or more
headings, GRI 3(a) cannot apply.
HOLDING:
The transmission shafts are classifiable under subheading
8483.10.50, HTSUS, which provides for "[t]ransmission shafts
(including camshafts and crankshafts) and cranks . . .
[t]ransmission shafts . . . [o]ther transmission shafts and
cranks." The corresponding rate of duty for articles of this
subheading is 4% ad valorem.
Accordingly, the protest should be denied. 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