CLA-2 RR:TC:MM 959226 JAS
Port Director of Customs
P.O. Box 1490
St. Albans, VT 05478
RE: PRD 0201-95-100147; Loading Deck Used With Debarking Machine; Component of All-Season Drum Debarking System; Component of Pulp Making Machinery, Heading 8439; Conveyor; Article of Iron or Steel, Heading 7326
Dear Port Director:
This is our decision on Protest 0201-95-100147, filed
against your classification of a loading deck manufactured in
Canada. The entry was liquidated on January 20, 1995, and this
protest timely filed on April 19, 1995.
FACTS:
The merchandise under protest is the loading deck section of
a system which loosens frozen bark from logs prior to debarking
as part of the overall pulping process. The commercial invoice,
dated October 3, 1994, covers a "loading deck of metal." This
deck, together with a log feeder and deicer, is equipment that
utilizes recirculating hot water or steam/air based technology to
reduce the bonding strength between bark and wood. A submitted
blueprint depicts the log feeder that meters logs to the deicer
which heat-treats them before passing them to the loading deck
for transport to the debarker. Because of the equipment's size,
the loading deck was imported separately. There is no evidence
in the protest file that it has any mechanical capability.
The loading deck was entered under a provision in heading
8439 for machinery for making pulp of fibrous cellulosic
material. Protestant maintains the loading deck is part of a
system whose sole purpose is making pulp from trees. The claim
is that the components with which the loading deck is used
constitute a composite machine under Section XVI, Note 3,
Harmonized Tariff Schedule of the United States (HTSUS), whose - 2 -
principal function is to make pulp. Based on the apparent lack
of mechanical capability, your office liquidated the entry under
a provision in heading 7326 for other articles of iron or steel.
The concerned import specialist notes on the Customs Form 6445
that the loading deck may be a part of a belt-type conveyor, but
offers no further explanation.
The provisions under consideration are as follows:
7326 Other articles of iron or steel:
7326.90 Other:
Other:
7326.90.90(now 85) Other...the 1994 rate of duty
* * * *
8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard...:
8439.10.00 Machinery for making pulp of fibrous cellulosic material ...Free
ISSUE:
Whether the loading deck is machinery of heading 8439.
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.
Protestant's claim under subheading 8439.10.00 is based on
the contention that the loading deck is a constituent part of one
system whose principal function is to make pulp from trees. The
tariff status of the loading deck must be determined based on its
condition as imported. Whether the log feeder, deicer and
loading deck, if imported together, would be a composite machine
under Section XVI, Note 3, HTSUS, is not relevant in this protest - 3 -
because not all of these components were imported in a single
shipment. Because no claim is made nor is there independent
evidence that the loading deck functions as part of the debarking
machine, there is no basis to sustain a claim under subheading
8439.91.90, HTSUS.
HOLDING:
Under the authority of GRI 1, the loading deck is provided
for in heading 7326. It is classifiable in subheading 7326.90.90
(now 85), 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
Tariff Classification
Appeals Division