CLA-2 RR:CR:GC 960248 HMC
Port Director of Customs
2nd & Chestnut Sts.
Philadelphia, PA 19106
RE: Protest 1101-97-100038; Sprockets and Rods for Conveyor
Chain; Subheading 8431.39.00; Section XVI, Note 2(a); Explanatory
Notes 39.16, 84.31 and 84.83; Rods of Other Plastics; Chain
Sprockets.
Dear Port Director:
This is our decision on Protest 1101-97-100038, filed
against your classification of sprockets and rods used in plastic
conveyor chain. The entries under protest were liquidated on
January 1, 1997, and this protest timely filed on January 10,
1997.
FACTS:
The merchandise under protest is described as white
sprockets and white polypropylene rods. The invoice states that
the rods are 4.8 mm in diameter. No other documentation or
description was provided regarding the merchandise after
requesting such documents.
The merchandise was entered under a provision for other
parts suitable for use solely or principally with the machinery
of heading 8428 in subheading 8431.39.00 of the Harmonized Tariff
Schedule of the United States (HTSUS). However, the sprockets
were classified under subheading 3926.90.98, HTSUS, as articles
of plastics and the rods under subheading 3916.90.50, HTSUS, as
rods of other plastics. Customs now believes that the sprockets
are not classifiable under subheading 3926.90.98, HTSUS, but
under subheading 8483.90.10, HTSUS, as chain sprockets.
The provisions under consideration are as follows:
8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430:
Of machinery of heading 8428:
8431.39.00 Other...1.2%(1996)
* * * *
8483 Transmission shafts (including camshafts and
crankshafts) and cranks; bearing housings,
housed bearings and plain shaft bearings;
gears and gearing; ball or roller screws;
gear boxes and other speed changers, including
torque converters; flywheels and pulleys,
including pulley blocks; clutches and shaft
couplings (including universal joints);
parts thereof:
8483.90 Parts:
8483.90.10 Chain sprockets and parts thereof...4.5%(1996)
* * * *
3916 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics:
3916.90 Of other plastics:
Other:
Other:
3916.90.50 Other...5.8%(1996)
ISSUE:
Whether the sprockets and rods are classifiable as parts
suitable for use solely or principally with conveyors under
subheading 8431.39.00, HTSUS.
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.
Chapter 39, Note 2(p) states that Chapter 39 does not cover
articles of section XVI. The importer claims that the sprockets
are described by heading 8431. Heading 8483 has also being
identified as another heading that may describe the merchandise.
We must then determine if the merchandise is provided for by
heading 8431 or 8483. Section XVI, Note 2(a), HTSUS, states:
2. Subject 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
8409, 8431, 8448, 8466, 8473, 8485, 8503, 8522, 8529,
8538 and 8548) are in all cases to be classified in
their respective headings;
The Harmonized Commodity Description And Coding System
Explanatory Notes (EN's) constitute the official interpretation
of the Harmonized System. While not legally binding on the
contracting parties, and therefore not dispositive, the EN's
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 EN's should always be consulted. See T.D. 89-80, 54 Fed.
Reg. 35127, 35128 (Aug. 23, 1989).
EN 84.83, at page 1435, states:
(C) gears and gearing including friction gears and chain
sprockets
The basic gear is the toothed wheel,
cylinder, cone, rack or worm, etc....
[Heading 8483] covers toothed and similar wheels
for use with transmission chains.
In HQ 956032, dated March 17, 1994, Customs classified
plastic sprockets for a conveyor drive system in subheading
8483.90.10, HTSUS, as chain sprockets. It cited the ENs to
heading 8483 and found that the drive sprockets in issue were in
all material respects similar to chain sprockets. Similarly, we
find that the subject sprockets in this case are toothed wheels
like those of heading 8483. No evidence was provided to support
the claim that the sprockets fall in subheading 8431.39.00. The
sprockets are instead classifiable in subheading 8483.90.10,
HTSUS, as chain sprockets and parts thereof.
The importer also claims that the polypropylene rods are
classifiable under subheading 8431.39.00, HTSUS, as parts of
chain conveyors. EN 84.31, at page 1307, states that subject to
the general provisions regarding the classification of parts,
heading 8431 covers parts for use solely or principally with the
machinery of headings 84.25 to 84.30. As stated above, no
documentation describing the nature of this merchandise was
included with the protest. Efforts to obtain information on both
the sprockets and the rods were unsuccessful. Based on the
evidence presented, we believe that the polypropylene rods are
not principally used with the articles of 8428. Moreover, EN
84.31 states that many parts do not fall in heading 8431 if they
are specified elsewhere in the Nomenclature. In this case, we
believe that the polypropylene rods are described by heading
3916. They are classifiable, as liquidated, under subheading
3916.90.50, HTSUS, as rods of other plastics.
HOLDING:
Under the authority of GRI 1, the sprockets are classifiable
under subheading 8483.90.10, HTSUS, as chain sprockets and parts
thereof. The 1996 rate of duty is 4.5%. The rods are
classifiable under subheading 3916.90.50, HTSUS, as rods, of
other plastics. The 1996 rate of duty is 5.8%.
This 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
Commercial Rulings Division