CLA-2 CO:R:C:M 955021 RFA
District Director of Customs
101 E. Main Street
Norfolk, VA 23510
RE: Protest No. 1401-92-100203; Connecting Rods; Engine Parts;
Section XVI, Note 2(b); HQ 953763
Dear District Director:
The following is our decision regarding the request for
further review of Protest No. 1401-92-100203, which concerns the
classification of connecting rods under the Harmonized Tariff
Schedule of the United States (HTSUS). The entries of the
subject merchandise were liquidated on September 11 and 25,
October 7 and 23, November 6, 13 and 20, and December 4, 1992.
The protest was timely filed on December 8, 1992.
FACTS:
The subject merchandise is connecting rods, part numbers
3901247 and 3920690, for use in certain diesel engines.
Connecting rods are used to transmit the pressure applied from
the piston to the crankshaft in an internal combustion piston
engine.
The merchandise was entered under subheading 8409.99.91,
HTSUS, as other parts for vehicles of subheading 8701.20, or
heading 8702, 8703 or 8704. The entries were liquidated under
subheading 8409.99.99, HTSUS, as other parts for engines.
The subheadings under consideration are as follows:
8409.99: Parts suitable for use solely or principally with
the engines of heading 8407 or 8408: [o]ther:
[o]ther:
8409.99.91 Other: [f]or vehicles of subheading 8701.20,
or heading 8702, 8703 or 8704. . . .
Goods classifiable under this provision have a general,
column one rate of duty of 3.7 percent ad valorem.
8409.99.99 Other. . . .
Goods classifiable under this provision have a general,
column one rate of duty of 3.7 percent ad valorem.
ISSUE:
Whether the connecting rods are classifiable as other parts
suitable for use solely or principally for vehicles of subheading
8701.20 or headings 8702-8704 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 shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Parts of machines are governed by application of Section
XVI, Note 2 which provides as follows:
parts of machines (not being parts of the articles of
heading No. 84.84, 85.44, 85.45, 85.46 or 85.47) are to
be classified according to the following rules:
(a) Parts which are goods included in any of the
headings of Chapter 84 and 85 (other than headings
No. 84.85 and 85.48) are in all cases to be
classified in their respective headings;
(b) Other parts, if suitable for use solely or
principally with a particular kind of machine, or
with a number of machines of the same heading
(including a machine of heading No. 84.79 or
85.43) are to be classified with the machines of
that kind. However, parts which are equally
suitable for use principally with the goods of
headings No. 85.17 and 85.25 to 85.28 are to be
classified in heading 85.17;
(c) All other parts are to be classified in heading
No. 84.85 or 85.48.
The subject connecting rods, part numbers 3901247 and
3920690, are not provided for in any specific heading of chapters
84 or 85. According to the information provided by the
protestant, the subject connecting rods, are designed for use
solely in diesel engines for vehicles of subheading 8701.20, and
headings 8702 through 8704, HTSUS.
In HQ 953763, dated June 30, 1993, we held that certain
connecting rods, including connecting rod numbers 3901247 and
3920690, which are suitable for use solely or principally with
the engines of heading 8408, HTSUS, are classifiable under
subheading 8409.99.91, HTSUS. We find that the subject
connecting rods are the same as the ones discussed in HQ 953763.
Based upon Section XVI, Note 2(b) and HQ 953763, we find that the
subject connecting rods are suitable for use solely or
principally with the engines of heading 8408, HTSUS, and, are
therefore classifiable under subheading 8409.99.91, HTSUS.
HOLDING:
For the foregoing reasons, connecting rods are classifiable
under subheading 8409.99.91, HTSUS, as other parts suitable for
use solely or principally for vehicles of subheading 8701.20 or
headings 8702-8704. The rate of duty is 3.7 percent ad valorem.
You should allow the protest in full. In accordance with
Section 3A(11)(b) of Customs Directive 099 3550-065, dated August
4, 1993, Subject: Revised Protest Directive, this decision,
together with the Customs Form 19, should be mailed by your
office to the protestant no later than 60 days from the date of
this letter. Any reliquidation of the entry in accordance with
the decision must be accomplished prior to mailing of the
decision. Sixty days from the date of the decision the Office of
Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS and the public via the Diskette Subscription Service, Lexis,
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division