CLA-2 CO:R:C:M 954783 LTO
Mr. Stefaan Ver Eecke
Vedumo Steelband Manufacture
4100 Nebraska Avenue, NW
Washington, D.C. 20016
RE: Steel Basebands; EN 87.09; General EN to section XVII;
heading 8427, 8431
Dear Mr. Ver Eecke:
This is in response to your letter of August 5, 1993,
requesting the classification of steel basebands under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The articles in question are steel basebands used to
manufacture solid rubber or polyurethane press-on tires for work
trucks. The basebands, which are finished products, are made of
solid hot-rolled steel that comes from both Belgium and Germany.
The submitted sample has a total diameter of approximately 8 1/2
inches, and the rim band has a width of approximately 1/2 inch.
ISSUE:
Whether the steel basebands are classifiable as parts of self-
propelled work trucks, of the type used in factories, warehouses,
dock areas or airports for short distance transport of goods, under
subheading 8709.90.00, 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 . . . ." You contend that - 2 -
the steel basebands are classifiable under heading 8709, HTSUS,
which provides for self-propelled work trucks, of the type used in
factories, warehouses, dock areas or airports for short distance
transport of goods, and parts thereof.
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 87.09, pg. 1434, states that the parts of heading 8709,
HTSUS, include the following: chassis; bodies, platforms,
detachable sides, tipping bodies; wheels, whether or not fitted
with tires; clutches; gear boxes, differentials; axles; steering
wheels or bars; and braking systems and parts thereof. Heading
8709, HTSUS, however, excludes fork-lift trucks and other work
trucks fitted with lifting or handling equipment, of heading 8427,
HTSUS. Parts of these trucks are classified under heading 8431,
HTSUS.
EN 87.09 further states that heading 8709, HTSUS, "covers
parts of the vehicles specified in the heading, provided the parts
fulfil both the following conditions:
(i) They must be identifiable as being suitable for
use solely or principally with such vehicles; and
(ii) They must not be excluded from this heading by
the provisions of the Notes to Section XVII . . ."
The General EN to section XVII, pg. 1410, adds the following
condition:
(iii) They must not be more specifically included
elsewhere in the Nomenclature.
The steel basebands are not excluded from heading 8709, HTSUS,
nor are they more specifically included elsewhere in the tariff
schedule. However, you have not supplied any information
concerning the basebands' principal use. If the basebands, which
are used to manufacture solid press-on tires, are identifiable as
being solely or principally used with the work trucks of heading
8709, HTSUS (rather than, e.g., the work trucks fitted with lifting
or handling equipment of heading 8427, HTSUS), then they are
classifiable as parts under subheading 8709.90.00, HTSUS.
HOLDING:
If the steel basebands are identifiable as being solely or
principally used with the work trucks of heading 8709, HTSUS, - 3 -
then they are classifiable as parts of self-propelled work trucks,
not fitted with lifting or handling equipment, of the type used in
factories, warehouses, dock areas or airports for short distance
transport of goods, under subheading 8709.90.00, HTSUS. The
corresponding rate of duty for articles of this subheading is free.
Sincerely,
John Durant, Director
Commercial Rulings Division