CLA-2:CO:R:C:M 956586 JAS
District Director of Customs
1 East Bay Street, Rm 104
Savannah, GA 31401
RE: PRD 1704-94-100071; Inverter for Welding Machine; Current
Converting Device; Inverter Power Source; Unfinished Arc
Welding Machine, Subheading 8515.39.00, GRI 2(a); Section
XVI, Note 2
Dear District Director:
This is our decision on Protest No. 1704-94-100071 filed
against your classification of current converting devices from
Japan. The entry under protest was liquidated on February 4,
1994, and this protest timely filed on February 15, 1994.
FACTS:
The merchandise in issue is referred to as a welding machine
inverter, models W11385 and W11565. In fact, it is a rectifier,
a kind of electrical static converter which is apparatus that
converts alternating (AC) current to direct (DC) current.
The apparatus was entered under the provision for
8515.39.00, Harmonized Tariff Schedule of the United States
(HTSUS), as machines and apparatus for arc welding of metals.
Submitted literature describes an arc cutting process that uses
the intense heat of an electric arc flashing between a carbon
electrode and a metallic workpiece to melt a portion of the work,
while simultaneously blowing a jet of air under the arc to
displace the molten metal. Protestant maintains that these goods
are unfinished machines of heading 8515, lacking only a cutting
torch with cable to be fully functional as cutting and welding
machines, with welding being their principal function. - 2 -
The provisions under consideration are as follows:
8504 Electric transformers, static converters
(for example, rectifiers) and inductors;
parts thereof:
8504.40 Static converters:
8504.40.80 Other...3 percent
* * * *
8515 Plasma arc welding machines and apparatus,
whether or not capable of cutting; parts
thereof:
Machines and apparatus for arc (including
plasma arc) welding of metals:
8515.39.00 Other...2 percent
ISSUE:
Whether, in its condition as imported, an electrical
rectifying machine or apparatus is provided for in heading 8504.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the Harmonized System.
While not legally binding on the contracting parties, and
therefore not dispositive, the ENs provide a commentary on the
scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under
the System. Customs believes the notes should always be
consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23,
1989). - 3 -
The entered classification is based on the claim that the
merchandise is an unfinished welding machine under GRI 2(a),
HTSUS. However, the GRIs are applied sequentially so that GRI 1
must first be considered. Under GRI 1, the terms of the
headings, and any relative section or chapter notes are
paramount. In this regard, parts 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. Section XVI, Note 2(a),
HTSUS. Relevant ENs, at p. 1338, state that electric static
converters of heading 85.04 are apparatus used to convert
electrical energy in order to adapt it for further use. Among
this group are Rectifiers by which alternating current is
converted to direct current, generally accompanied by a voltage
change, and Inverters by which direct current is converted to
alternating current. As imported, the machines in issue qualify
as static converters which are rectifiers for tariff purposes.
HOLDING:
Under the authority of GRI 1, the machines under protest are
provided for as static converters in heading 8504. They are
classifiable in subheading 8504.40.80, HTSUS.
The protest should be DENIED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, you should mail this
decision, together with the Customs Form 19, to the protestant no
later than 60 days from the date of this letter. Any
reliquidation of the entry or entries in accordance with the
decision must be accomplished prior to mailing 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 to the public via the Diskette Subscription Service, the
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division