CLA-2 RR:TC:MM 959576 JAS
Port Director of Customs
1000 2nd. Ave.
Seattle, WA 98104-1049
RE: PRD 3004-96-100394; Bumper Plates, Bridges, Structural Components for Weighing Machinery, Parts for Truck Scale Weighing Platform, 8423.90.00; Structures and Parts of Structures of Iron or Steel, 7308.10.00; Parts, Section XVI,
Note 2; Nidec Corporation v. United States
Dear Port Director:
This is our decision on Protest 3004-96-100394, filed
against the classification of certain fabricated structural steel
components used with weighing machinery. The entry under protest
was liquidated on April 12, 1996, and this protest timely filed
on May 31, 1996.
FACTS:
The merchandise in issue, for use with a truck weighing
scale, is bumper plates, bridge sections, an equal number of
connecting bolts and nuts, and a concrete reinforcing bar or
rebar, all products of Canada. The bumper plates are 6ft. x 8ft.
x 1/2in. steel plates with J-hooks welded to the back side. The
bridge sections consist of wide flange beams and channel iron
cut-to-length and welded into 20 ft.-long rectangular shapes.
These components, imported unassembled, are used to form the
platform which, together with a load suspension system, levers
and load cell which are the mechanical/electrical weighing
elements, comprise an 80-ton capacity truck scale measuring
100ft. x 10ft. The nuts and bolts are used to assemble the
bumper plates and bridge sections. The rebar is not a part of
the scale but is used in the concrete-reinforced pit that houses
the scale. - 2 -
These components were entered under a provision in heading
8423 as parts of weighing machinery. The protestant maintains
these are fabricated steel structural components that make up the
platform on which the truck rests as it is weighed. As such,
they are necessary to the completion and proper functioning of
the scale and should be considered parts for tariff purposes.
Because the bolts and nuts were shipped in exact numbers to
permit assembly of the platform, they should be considered
unassembled components of the platform. The concrete rebar is a
bar and rod of iron or other alloy steel provided for in heading
7214. Your office determined that the articles under protest
were merely structural components and not parts of a scale. The
entry was liquidated under a provision in heading 7308 as
structures and parts of structures of iron or steel.
The provisions under consideration are as follows:
7308 Structures...and parts of structures (for example, bridges and bridge sections)...of iron or steel:
7308.10.00 Bridges and bridge sections
* * * *
8423 Weighing machinery;...parts of weighing machinery:
8423.90.00 Weighing machine weights of all kinds; parts of weighing machinery
ISSUE:
Whether the bumper plates and bridge sections are considered
parts for tariff purposes.
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. - 3 -
Subject to certain exceptions that are not relevant here,
goods that are identifiable as parts of machines or apparatus of
Chapter 84 or Chapter 85 are classifiable in accordance with
Section XVI, Note 2, HTSUS. Nidec Corporation v. United States,
861 F. Supp. 136, aff'd. 68 F. 3d 1333 (1995). 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. See
Note 2(a). Other parts, if suitable for use solely or
principally with a particular machine, or with a number of
machines of the same heading, are to be classified with the
machines of that kind. See Note 2(b). Articles which are
integral, constituent or component parts necessary to the
completion of the machine, mechanism or device with which they
are used have been held to be parts for tariff purposes. In our
opinion, there is sufficient functional interrelationship between
the bumper plates and bridge sections and the levers/load cells -
which are the actual weighing elements - such that the former
qualify as parts for tariff purposes. The concrete reinforcing
bar, not being an integral component of the scale, is separately
classifiable.
HOLDING:
Under the authority of GRI 1, the bumper plates and bridge
sections, together with the bolts and nuts necessary to assemble
them, are provided for in heading 8423. They are classifiable in
subheading 8423.90.00, HTSUS. The protest should be ALLOWED as
to this merchandise. The concrete reinforcing bar is provided
for in heading 7214. It is classifiable in subheading
7214.20.00, HTSUS. This merchandise should be reclassified as
indicated and the protest ALLOWED under this provision.
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 - 4 -
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