CLA-2 CO:R:C:M 956743 DWS
Ms. Maureen D. Pearson
Katten Muchin & Zavis
525 West Monroe Street, Suite 1600
Chicago, IL 60661-3693
RE: Hose Fittings, Plugs, and Adaptors of Iron or Steel;
HQ 088393; Hose Fittings vs. Pipe and Tube Fittings;
Parts; Kores Manufacturing Inc. v. U.S.; Section XVI, Note 2; Explanatory Note (III)
to Section XVII; 7307.92.90;
7303.99.50
Dear Ms. Pearson:
This is in response to your letters of March 18 and July 29, 1994, to the District Director of
Customs, Chicago, Illinois, and November 15, 1994, and January 9, 1995, to this office, on behalf
of Komatsu Dresser Company, concerning the classification of hose fittings, plugs, and adaptors
of iron or steel under the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of various hose fittings, plugs, and adaptors of iron or steel. These
articles are used in the manufacture of trucks and excavators. Each piece is specially designed
and made for use in a specific application. They are not interchangeable from one application to
another.
The first group of articles serve as parts designed specifically for the manufacture of certain
hydraulic systems for use in excavators. These parts consist of tee fittings (part no. 209-62-57730), nipple fittings (part no. 21T-62-29960), and elbow fittings (part nos. 567-35-12160 and
20Y-62-11780). These fittings are used to connect hoses to various subassemblies within each
hydraulic system.
The second group of articles serve as parts designed specifically for the manufacture and repair
of brake systems, steering systems, and other components of dump trucks. The articles dedicated
for use with the brake systems consist of elbow fittings (part nos. 195-33-15180, 20D-26-12180,
581-35-14421, 581-35-14430, and 566-35-14350), which are used to connect hoses to various
subassemblies within each brake system. The articles dedicated for use with the steering systems
consist of elbow fittings (part nos. 205-62-67270, 561-61-64280, 561-61-64310, and 561-61-64290), which are used to connect hoses to various subassemblies within each steering system.
The articles which are dedicated for use with other components within each dump truck consist of
elbow fittings (part nos. 575-41-17110, 209-43-62180, 6691-51-9942, and 209-62-54332), which
are used to connect hoses to various subassemblies within the each dump truck; nipple fittings
(part no. 562-04-12120), which are used to connect a hose to each vehicle fuel tank; plugs (part
no. 566-98-15120), which are used to seal each vehicle fuel tank; and adaptors (part no. 418-87-81250), which are attached to a hose used to drain the contents of a vehicle fuel tank.
The subheadings under consideration are as follows:
7307.92.90: [t]ube or pipe fittings (for example, couplings,
elbows, sleeves), of iron or steel: [o]ther:
[t]hreaded elbows, bends and sleeves: [o]ther.
The general column one rate of duty for goods classifiable
under this provision is 6.2 percent ad valorem.
7307.99.50: [t]ube or pipe fittings . . ., of iron or steel: [o]ther: [o]ther: [o]ther.
The general column one rate of duty for goods classifiable
under this provision is 5.8 percent ad valorem.
8412.90.90: [o]ther engines and motors, and parts thereof:
[p]arts: [o]ther.
The general column one rate of duty for goods classifiable
under this provision is 2.7 percent ad valorem.
8708.39.50: [p]arts and accessories of the motor vehicles
of headings 8701 to 8705: [b]rakes and servo-
brakes and parts thereof: [o]ther: [f]or other
vehicles.
The general column one rate of duty for goods classifiable
under this provision is 3 percent ad valorem.
8708.99.73: . . . : [o]ther parts and accessories: [o]ther:
[o]ther: [o]ther: [p]arts for steering systems.
The general column one rate of duty for goods classifiable
under this provision is 3 percent ad valorem.
8708.99.80: . . . : [o]ther parts and accessories: [o]ther:
[o]ther: [o]ther: [o]ther.
The general column one rate of duty for goods classifiable
under this provision is 3 percent ad valorem.
ISSUE:
Whether the fittings of iron or steel for use in excavator hydraulic systems are classifiable
under the various provisions of heading 7307, HTSUS, describing each of them as pipe fittings, or
under subheading 8412.90.90, HTSUS, as parts of hydraulic systems.
Whether the elbow fittings for use in the dump truck brake systems are classifiable under
subheading 7307.92.90, HTSUS, as threaded elbows of iron or steel, or under subheading
8708.39.50, HTSUS, as parts of vehicle brake systems.
Whether the elbow fittings for use in dump truck steering systems are classifiable under
subheading 7307.92.90, HTSUS, as threaded elbows of iron or steel, or under subheading
8708.99.73, HTSUS, as parts of vehicle steering systems.
Whether the fittings of iron or steel for use with other components of the dump trucks are
classifiable under the provisions of heading 7307, HTSUS, describing each of them as pipe
fittings, or, with the plugs and adaptors, under subheading 8708.99.80, HTSUS, as other parts of
motor vehicles.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance with the General Rules of
Interpretation (GRI's).
GRI 1 provides that classification is determined according to the terms of the headings and any
relative section or chapter notes.
We will first deal with the classification of all the fittings, regardless of use. In HQ 088393,
dated March 26, 1991, we dealt with the difference between hose and pipe fittings. In that ruling,
we stated that:
[t]he question has arisen whether "hose fittings" are
properly classifiable under the provision for "tube or pipe
fittings." The court in John V. Carr & Son, Inc. v. United
States, 76 Cust.Ct. 162, C.D. 4652 (1976), stated : "It is
to be noted that a 'tube' as it is known within the industry
is made of a single extruded compound rather than many
materials [which hoses are made of] and is never made on a
flexible nylon mandrel [such as the hose in John V. Carr]."
The court also stated that:
With respect to this report [House Ways and Means
Committee report, H. Rep. No. 537, 89th Cong., 1st
Sess (1965)], defendant argues that 'hose' is similar
to 'pipes and tubes.' Therefore, according to
defendant, the hose involved is covered by the words
'pipes and tubes' which the report states are materials
and thus are not included within the purview of
'fabricated components.' In point of fact, contrary to
defendant's conclusion, the subject merchandise is not
'tube' or 'pipe.' Id. at 178. . .
Thus, although a "hose" may be considered a "tube" in common
meaning, they are not interchangeable terms for tariff
purposes. . . Under the TSUS [Tariff Schedules of the
United States], Customs has consistently held that hose
fittings are not properly classifiable under the provision
for pipe and tube fittings. . . Customs finds no reason to
change the classification of hose fittings as previously
addressed under the TSUS.
As with the hose fittings in HQ 088393, we do not consider the subject hose fittings as
interchangeable with the tube or pipe fittings of heading 7307, HTSUS. The subject fittings
connect with hose, which is made up of many materials and not of one extruded compound.
Therefore, it is our position that all of the subject fittings are precluded from classification under
the various provisions of heading 7307, HTSUS.
With regard to all of the subject articles, including the fittings, plugs, and adaptors, we must
determine, for classification purposes, whether they are parts. Whether an article is a part of another article depends on the nature of the so-called "part" and its usefulness,
function and purpose in relation to the article in which it is designed to serve. Kores
Manufacturing Inc. v. U.S., 3 CIT 178, 179 (1982), aff'd appeal No. 82-83 (C.A.F.C. 1983).
It is our understanding that all of the subject articles, specially designed and made for use in a
specific application, are essential to the effective and safe operation of the subassemblies and
components to which they are parts.
Section XVI, note 2, HTSUS, states that:
[s]ubject to note 1 to this section, note 1 to chapter 84
and to note 1 to chapter 85, parts of machines (not being
parts of the articles of heading 8484, 8544, 8545, 8546 or
8547) are to be classified according to the following
rules:
(a) Parts which are goods included in any of the headings
of chapters 84 and 85 (other than headings 8485 and
8548) 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 8479 or 8543) are to be classified with the
machines of that kind. However, parts which are equally
suitable for use principally with the goods of headings
8517 and 8525 to 8528 are to be classified in heading
8517;
(c) All other parts are to be classified in heading 8485 or
8548.
As the fittings, which are parts of the hydraulic systems of heading 8412, HTSUS, are not
named articles classifiable under the headings of chapters 84 or 85, HTSUS, section XVI, note
2(a), HTSUS, is inapplicable. However, under section XVI note 2(b), HTSUS, because the
fittings are suitable for use solely with the hydraulic systems of heading 8412, HTSUS, they are
classifiable under subheading 8412.90.90, HTSUS, as parts of hydraulic systems.
In understanding the language of the HTSUS, the Harmonized Commodity Description and
Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not
dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS,
and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54
Fed. Reg. 35127, 35128 (August 23, 1989). Explanatory Note (III) to section XVII, HTSUS (p.
1410), states that:
(III) PARTS AND ACCESSORIES
. . . It should, however, be noted that these headings
apply only to those parts or accessories which comply with
all three of the following conditions:
(a) They must not be excluded by the terms of Note 2 to this
Section . . .
and (b) They must be suitable for use solely or principally with
the articles of Chapters 86 to 88 . . .
and (c) They must not be more specifically included elsewhere in
the Nomenclature . . .
It is our position that all of the subject parts of the various dump truck subassemblies and
components are classifiable under the various heading 8708, HTSUS, parts provisions which
specifically describe them. None of the articles are excluded by the terms of section XVII, note 2;
they are for use solely with dump truck subassemblies and components; and they are not more
specifically classifiable under the HTSUS.
Therefore, the elbow fittings for use in the dump truck brake systems are classifiable under
subheading 8708.39.50, HTSUS, as parts of vehicle brake systems. The elbow fittings for use in
dump truck steering systems are classifiable under subheading 8708.99.73, HTSUS, as parts of
vehicle steering systems. The fittings of iron or steel for use with other components of the dump
trucks are classifiable with the plugs and adaptors under subheading 8708.99.80, HTSUS, as
other parts of motor vehicles.
HOLDING:
The fittings of iron or steel for use in excavator hydraulic systems are classifiable under
subheading 8412.90.90, HTSUS, as parts of hydraulic systems.
The elbow fittings for use in the dump truck brake systems are classifiable under subheading
8708.39.50, HTSUS, as parts of vehicle brake systems.
The elbow fittings for use in dump truck steering systems are classifiable under subheading
8708.99.73, HTSUS, as parts of vehicle steering systems.
The fittings of iron or steel for use with other components of the dump trucks are classifiable
with the plugs and adaptors under subheading 8708.99.80, HTSUS, as other parts of motor
vehicles.
Sincerely,
John Durant, Director
Commercial Rulings Division