CLA-2 RR:TC:MM 959649 JAS
Port Director of Customs
700 Doug Davis Drive
Atlanta, GA 30354
RE: PRD 1704-95- 100633; Painting Booth, Prefabricated Enclosure for Drying Newly Painted Cars; Air Intake Unit, Heat Exchanger, Gas Burner, Extracting Fan, Electric Control Panel; Heading 8419, Machinery for Treatment of Materials by Heating, Drying; Structures of Iron or Steel, Heading 7308; Prefabricated Building, Heading 9406; Specificity, GRI
3(a); NY 870999, NY 879773
Dear Port Director:
This is our decision on Protest 1704-95-100633, filed
against your classification of painting booths from Italy. The
protested entry was liquidated on November 13, 1995, and this
protest timely filed on December 5, 1995.
FACTS:
The merchandise under protest is the Welbilt painting/drying
booth. It is apparatus for painting and drying vehicles or their
components. The painting is done manually by a technician
standing in the booth, which is a steel enclosure consisting of
prepainted interlocked panels with windows and a three-fold entry
door measuring 8ft. 2in. x 9ft. 2in. In operation, fresh air is
drawn in from the outside by a motor-driven fan, filtered and
cleaned of dust, then heated in a plate-type heat exchanger to
the temperature indicated on a thermostat. A gas burner heats
the plates in the heat exchanger with the heat transferring to
the ambient air as it passes over the plates. The heated air is
then ducted into a plenum in the ceiling of the booth and down
drafted over the newly-painted article. Paint overspray is
trapped by dry filters and contaminated air is extracted by
motor-driven fans. The entire operation is program-controlled.
- 2 -
The painting booth was entered under a provision in heading
8424, Harmonized Tariff Schedule of the United States (HTSUS),
for mechanical spraying appliances. The entry was liquidated
under a provision in heading 7308 for structures of iron or
steel. Provisions in heading 9406 for prefabricated buildings,
and in heading 8419, machinery for the treatment of materials by
a process involving a change of temperature, have been
recommended for consideration. Because the actual spray painting
of cars and their parts or components is performed manually in
the painting/drying booth by a technician, and because protestant
has provided no evidence to substantiate the entered
classification, we will omit any discussion of that provision.
The provisions under consideration are as follows:
7308 Structures...and parts of structures...of iron or steel:
7308.90 Other:
Other:
7308.90.95 Other
* * * *
8419 Machinery...for the treatment of materials...by a process involving a change of temperature such as heating...drying,... other than a kind used for domestic purposes:
Dryers:
8419.39.00 Other
* * * *
9406.00 Prefabricated buildings:
9406.00.80 Other
ISSUE:
Whether heading 8419 or heading 9406 provides the most
specific description for the painting/drying booth. - 3 -
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 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 ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989).
Heading 7308, the liquidated provision, is in Section XV.
Pursuant to Section XV, Note 1(f), if the painting/drying booth
is an article of heading 8419, or any other heading of Chapter 84
or Chapter 85, it cannot be classified in heading 7308.
It is clear from the available evidence that this apparatus
is principally used to cure/dry paint utilizing heat, and is
described in the text of heading 8419. However, relevant ENs, at
p. 1582, describe prefabricated or industrialized buildings of
heading 9406. These are of any material and can be designed for
a variety of uses, to include work site accommodation, shops,
sheds and garages. These buildings may or may not be equipped.
Only built-in equipment normally supplied is to be classified
with the building. Among this is heating and air conditioning
equipment. Whether or not the painting/drying booth is
"equipped" with heating equipment because it is attached to the
booth by ducts is problematic. It is sufficient to say that the
booth is prima facie described by heading 9406.
GRI 3(a), HTSUS, states, in relevant part, that where goods
are, prima facie, classifiable under two or more headings, the
heading which provides the most specific description shall be
preferred to headings providing a more general description. One
judicial guideline commonly used in resolving issues of
specificity between or among competing tariff provisions is that - 4 -
use provisions generally, but not always, prevail over eo nomine
provisions or provisions providing a general description, except
where either of the latter provide an obviously more specific
description. Heading 8419 is a use provision while heading 9406
is more descriptive in nature. Another guideline favors the
provision which has the requirements that are the more narrow and
specific or which are the most difficult to satisfy. In this
case, heading 8419 describes machinery which does a specific
thing - it treats materials - by named processes involving a
change of temperature - heating and drying, for example. Goods
of heading 9406, on the other hand, perform no active function.
Also, they can be of any material, are designed for a variety of
uses, and may or may not be equipped. In our opinion, heading
8419 provides the most specific description for the painting/
drying booth. Relevant heading 8419 ENs, at p. 1176, describe
tunnel dryers, consisting of large chambers through which
products travel by conveyor against a current of hot air. The
painting/drying booth functions in substantially the same manner.
In addition, NY 870999, dated February 25, 1992, and NY 879773,
dated November 24, 1992, classified similar painting/drying
booths in subheading 8419.39.00, HTSUS. This eliminates heading
7308 from consideration.
HOLDING:
Under the authority of GRI 3(a), HTSUS, the Welbilt
painting/drying booth is provided for in heading 8419. It is
classifiable in subheading 8419.39.00, HTSUS. Since the rate of
duty under this provision is less that the rate under the claimed
classification, the merchandise should be reclassified under
subheading 8419.39.00 and the protest ALLOWED under that
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 - 5 -
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