CLA-2 CO:R:C:M 956344 LTO
District Director
U.S. Customs Service
605 W. 4th Avenue
Room 205
Anchorage, Alaska 99501
RE: Protest 3196-93-100089; miniature indexer, torque limiter
and timing sensor; EN 84.83; EN 90.29; Section XVI, note
1(m); Section XVI, note 2(a); Chapter 90, note 2(a);
subheading 8431.39.00; NY 898158
Dear District Director:
The following is our decision regarding Protest 3196-93-
100089, which concerns the classification of a miniature indexer,
torque limiter and timing sensor under the Harmonized Tariff
Schedule of the United States (HTSUS). The subject merchandise
was entered on January 28, 1993, and the entry was liquidated on
July 2, 1993. The protest was timely filed on August 10, 1993.
FACTS:
The articles in question are miniature indexers, torque
limiters and timing sensors. The miniature indexer--a rotary
indexing cam drive--is a mechanical device that takes continuous
rotary torque, normally provided with an electric motor, and
converts it to an intermittent rotary motion. The device
consists of various gears which step down the r.p.m. of the
drive, thereby increasing torque. They can be used in conveyors,
assembly machines, loading and unloading machines, etc.
The torque limiter is described by the protestant as "a
device which protects the [miniature] indexer from overloads and
trips with very accurate positioning and load." It is a
mechanical device designed to temporarily break the power
transfer from the motor (or motor/indexer drive combination) to
the article being driven, when faced with too much load. Its
purpose is to keep the motor and gearbox from burning out under
severe load. - 2 -
The timing sensor, or "timing cum censor," is a rotational
speed sensor for the cam drive. It measures the incremental
movement of the cam drive to provide feedback to a monitoring and
control system.
The protestant contends that the miniature indexer, torque
limiter and timing sensor are classifiable as parts of lifting,
handling, loading or unloading machinery, under subheading
8431.39.00, HTSUS. The miniature indexer was classified upon
liquidation as a torque converter under subheading 8483.40.10,
HTSUS, the torque limiter as a part of transmission equipment
under subheading 8483.90.80, HTSUS, and the timing sensor as a
part or accessory of a chapter 90 article, not provided for
elsewhere, under subheading 9033.00.00, HTSUS.
ISSUE:
Whether the miniature indexer, torque limiter and timing
sensor are classifiable as other parts of lifting, handling,
loading or unloading machinery, under subheading 8431.39.00,
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 . . . ." 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. See T.D. 89-80, 54
Fed. Reg. 35127, 35128 (Aug. 23, 1989).
The following headings are at issue:
8431 Parts suitable for use solely or principally
with the machinery of headings 8425 to 8430
* * * * * * * * * * * * *
8483 Transmission shafts (including camshafts and
crankshafts) and cranks; bearing housings,
housed bearings and plain shaft bearings;
gears and gearing; ball screws; gear boxes
and other speed changers, including torque
converters; flywheels and pulleys, including
pulley blocks; clutches and shaft couplings
(including universal joints); parts thereof - 3 -
* * * * * * * * * * * * *
9029 Revolution counters, production counters,
taximeters, odometers, pedometers and the
like; speedometers and tachometers, other
than those of heading 9014 or 9015;
stroboscopes; 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 protestant contends that the miniature indexer, torque
limiter and timing sensor are classifiable as parts of lifting,
handling, loading or unloading machinery, under subheading
8431.39.00, HTSUS. However, section XVI, note 2(a), HTSUS,
provides 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." Thus, if the articles
in question are "goods included" in a chapter 84 or 85 heading,
they cannot be classified as parts under heading 8431, HTSUS.
EN 84.83, pg. 1327, states that heading 8483, HTSUS, covers
gear boxes and other speed changers, including torque converters,
that "provide a range of speeds which can be varied, either by
hand or automatically, according to the requirements of the
machine." In NY 898158, dated June 15, 1994, a rotary indexing
drive, which is a mechanical device used to take the rotary force
of a motor and translate it into the driving motion to turn a
heavy die at precise speeds, was held to be classifiable under
subheading 8483.40.50, HTSUS, which provides for fixed ratio
speed changers. Similarly, the miniature indexer, which is a
mechanical device that takes continuous rotary torque and
converts it to an intermittent rotary motion, is also
classifiable under subheading 8483.40.50, HTSUS. As the
miniature indexer is a "good included" under heading 8483, HTSUS,
it cannot be classified as a part under subheading 8431.39.00,
HTSUS. See Section XVI, note 2(a).
EN 84.83, pg. 1328, states that the heading also covers
clutches, which "are used to connect or disconnect the drive at
will." The torque limiter protects the miniature indexer from
overloads and trips with very accurate positioning and load. It
is basically a slip clutch, a mechanical device designed to - 4 -
temporarily break the power transfer from the motor (or
motor/indexer drive combination) to the article being driven,
when faced with too much load. Thus, the torque limiter is
classifiable under subheading 8483.60.40, HTSUS, which provides
for clutches. Accordingly, the torque limiter cannot be
classified as a part under subheading 8431.39.00, HTSUS. See
Section XVI, note 2(a).
EN 90.29, pg. 1522, states that the revolution counters of
heading 9029, HTSUS, are instruments that:
count the number of revolutions of a mechanical part
(e.g., machine shaft). They consist mainly of a
driving spindle geared to pointer or drum indicators.
They usually have a device for re-setting the counter
to zero. The counters may be coupled to the revolving
part either directly (in some cases the part drives the
gearing itself) or by remote control. The driving
spindle may be operated by a rotary, alternating or
pulsating movement of the turning part (e.g., encoders).
The timing sensor is a rotational speed sensor that measures
the incremental movement of the cam drive to provide feedback to
some form of monitoring and control system. It is therefore
classifiable as a revolution counter under subheading 9029.10.80,
HTSUS. As the timing sensor is classifiable in a chapter 90
heading, it cannot be classified in section XVI (chapters 84 and
85). See Section XVI, note 1(m). Further, the timing sensor,
which is a "good included" in heading 9029, HTSUS, cannot be
classified as a part under subheading 9033.00.00, HTSUS. See
Chapter 90, note 2(a).
HOLDING:
The miniature indexer is classifiable under subheading
8483.40.50, HTSUS (2.5% ad valorem), which provides for fixed
ratio speed changers. The torque limiter is classifiable under
subheading 8483.60.40, HTSUS (5.7% ad valorem), which provides
for clutches. The timing sensor is classifiable under subheading
9029.10.80, HTSUS (free), which provides for revolution counters.
The protest should be GRANTED with regard to the miniature
indexer and timing sensor, since reclassification of these
articles as indicated above would result in a lower rate of duty
than the liquidated rate. However, the protest should be DENIED
with regard to the torque limiter, since reclassification of this
article as indicated above would result in the same rate of duty
as the liquidated rate. 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 - 5 -
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 the 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, Freedom of Information Act
and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division