CLA-2 RR:TC:MM 958621 JAS
Mr. Michael B. Marogil
NNR Aircargo Service (USA) Inc.
765 Dillon Drive
Wood Dale, Illinois 60191-1596
RE: NY 863582 Modified; DLF Hydraulic Lifting Rollers, Hydraulic
Roller Die Lifters, Lifting, Handling, Loading, Unloading
Machinery; Section XVI, Note 2; Parts and Accessories of
Machine Tools, Including Special Attachments for Machine
Tools, Subheading 8466.30.30
Dear Mr. Marogil:
In NY 863582, dated June 19, 1991, issued to you on behalf of AIOI (USA) Inc., certain model DLF hydraulic lifting rollers, were held to be classifiable in subheading 8466.30.30, Harmonized Tariff Schedule of the United States (HTSUS), as other special attachments solely or principally used with machine tools.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed modification of NY 863582 was published on November 22, 1995, in the Customs Bulletin, Volume 29, Number 47.
FACTS:
The articles in question are the model DLF hydraulic lifting rollers used with heavy machine tool presses. Hydraulic lifting rollers, also called hydraulic roller die lifters or hydraulic rollblocks, are used with large power presses to lift, position or otherwise manipulate dies or tools used with the press. As imported, these articles typically consist of a machined steel block drilled and ported to provide a passage for pressurized hydraulic fluid. Each block has numerous holes machined into it that act as cylinders, each of which is fitted with a U-shaped piston. A ball or transfer unit consisting of a metal body - 2 -
encasing a large, hollow steel ball or roller which freely rotates on a bed of smaller, solid steel balls, is inserted into each piston. When hydraulic pressure is applied the pistons move upward inside the cylinders causing the balls or rollers to raise or lower. This permits heavy dies or tools used with the press to be lifted and handled.
The provisions under consideration are as follows:
8428 Other lifting, handling, loading or unloading
machinery . . .:
8428.90.00 Other machinery...1.6 percent
* * * *
8466 . . . [D]ividing heads and other special
attachments for machine tools . . .:
8466.30 Dividing heads and other special attachments
for machine tools:
Other special attachments:
8466.30.30 Machines...3.5 percent
ISSUE:
Whether hydraulic roller die lifters are lifting or handling machinery of heading 8428.
LAW AND ANALYSIS:
Merchandise is classifiable under the 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 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 - 3 -
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).
Subject to certain exceptions that are not relevant here, goods that are identifiable parts of machines or apparatus of chapters 84 or 85 are to be classified in accordance with Section XVII, Note 2, HTSUS. Note 2(a) states that 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. Notes 2(b) and © provide for parts that are not classifiable by virtue of Note 2(a).
In this case, literature on hydraulic die lifters believed to be identical to the ones in issue here describe how the pistons in each segment "raise" the whole ledge thus allowing the tool to be "moved" in a linear direction. The literature describes how the balls of the transfer unit are "raised", thus guaranteeing easy "handling" and "positioning" of the press tools. The name die lifter is indicative of their function.
Relevant ENs, at p. 1197, indicate that heading 84.28 covers a wide range of machinery for the mechanical handling of materials, goods, etc. that remain in the heading even if specialized for a particular industry. Additional ENs, at p. 1200, state that lifting or handling devices are often used with furnaces, converters, rolling mills, etc., e.g., machines for inserting, handling or withdrawing the pieces being worked; for manipulating doors, covers, hearths, etc. Machines used in certain types of furnaces for inserting or removing, by the action of cylinders fitted with rams or pistons, the objects being treated in the furnace.
The function and design of the hydraulic lifting rollers in issue, together with the cited ENs, indicate that they perform a lifting or handling function. Under Section XVI, Note 2(a), they are goods included in heading 8428.
HOLDING:
Under the authority of GRI 1, the DLF hydraulic lifting rollers are provided for in heading 8428. They are classifiable in subheading 8428.90.00, HTSUS, as other machinery.
- 4 -
NY 863582, dated June 19, 1991, is modified accordingly. In accordance with 19 U.S.C. 1625(c)(1), this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division