CLA-2 RR:TC:MM 960449
Port Director of Customs
35 West Service Road
Champlain, NY 12919
RE: IA 7/97; Mast Climbing Work Platforms; Explanatory Note
84.28;
Section XV, Note 1(f); HQ 082655; 7308.40.00
Dear Port Director:
This is in response to your memorandum of March 5, 1997
(RULINGS:REQUESTS:IA CLN), relating to a request for internal
advice submitted by Norman G. Jensen, Inc., on February 13, 1997,
on behalf of Fraco Products, concerning the classification of
mast climbing work platforms under the Harmonized Tariff Schedule
of the United States (HTSUS).
FACTS:
The merchandise consists of mast climbing work
platforms(model nos. FRSM 3000 and FRSM 6000), also referred to
as elevator platforms and mobile scaffolding. The platforms are
mechanically operated and are used in place of conventional
construction scaffolding. They consist of a motorized platform
which moves up and down on one or two masts by means of a
hydraulic system. The mast is composed of a series of non-mechanical steel sections which are stacked one above the other
until the desired height is reached. The platform is composed of
non-mechanical interlocking cubes which are attached side by side
to form a horizontal working surface of variable length.
The FRSM 3000 features a mobile trailer incorporating
stabilizers so that it can be towed to a work site. It can raise
workmen and/or materials weighing up to 3000 pounds to a maximum
height of 150 feet at a rate of 10 feet per minute. The FRSM
6000 is similar in operation , and is capable of elevating up to
12,000 pounds at a speed of 3 feet per minute. Because it can be used with dual
masts which can be anchored to a structure undergoing
construction, it can be used to reach a greater height.
ISSUE:
Whether the mast climbing work platforms are classifiable
under subheading 7308.40.00, HTSUS, as equipment for scaffolding,
under subheading 8428.10.00, HTSUS, as passenger or freight
elevators other than continuous action, or under subheading
8428.90.00, as other lifting, handling, loading, or unloading
machinery.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's). GRI
1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
The subheadings under consideration are as follows:
7308.40.00: [s]tructures (excluding prefabricated buildings
of heading 9406) and
parts of structures (for example,
bridges and bridge sections, lock
gates, towers, lattice masts, roofs,
roofing frameworks, doors and
windows and their frames and thresholds for doors, shutters,
balustrades, pillars and columns) of
iron or steel; plates, rods, angles,
shapes, sections, tubes and the like,
prepared for use in structures, of
iron or steel: [e]quipment for
scaffolding, shuttering, propping or pit-
propping.
The general, column one rate of duty for goods classifiable
under this provision
is 4 percent ad valorem.
7308.90.95: . . . : [o]ther: [o]ther: [o]ther.
The general, column one rate of duty for goods classifiable
under this provision
is 4 percent ad valorem.
8428.10.00: [o]ther lifting, handling, loading or unloading
machinery (for example,
elevators, escalators, conveyors,
teleferics): [p]assenger or freight
elevators other than continuous action;
skip hoists.
The general, column one rate of duty for goods classifiable
under this provision
is 0.8 percent ad valorem.
8428.90.00: . . . : [o]ther machinery.
The general, column one rate of duty for goods classifiable
under this provision
is 0.8 percent ad valorem.
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive or
legally binding, provide a commentary on the scope of each
heading of the HTSUS, and are generally indicative of the proper
interpretation of these headings. See T.D. 89-80, 54 Fed. Reg.
35127, 35128 (August 23, 1989). In part, Explanatory Note 84.28
(pp. 1296 - 1297) states that:
[w]ith the exception of the lifting and handling machinery
of headings 84.25 to
84.27, this heading covers a wide range of machinery for the
mechanical handling
of materials, goods, etc. (lifting, conveying, loading,
unloading, etc.). They remain
here even if specialised for a particular industry, for
agriculture, metallurgy, etc. . .
The heading covers lifting or handling machines usually
based on pulley, winch or
jacking systems, and often including large proportions of
static structural
steelwork, etc.
These static structural elements (e.g., pylons specialised
for teleferics, etc.) are
classified in this heading when they are presented as parts
of a more or less
complete handling machine.
When presented separately, they are classified in heading
84.31 provided they
are fitted or designed to be fitted with the mechanical
features essential for the
operation of the moving parts of the complete installation
(wheels, rollers,
pulleys, running or guide rails, etc.). Otherwise these
structural elements are
classified in heading 73.08.
These more complex machines include:
(I) INTERMITTENT ACTION MACHINES
(A) - (C) xxx
(D) Lifts are usually operated by winch and cable, or by
rams worked by water, air
or oil. They are used for raising or lowering a
passenger cage or goods platform
between vertical guide bars, and are generally fitted
with counter-balance
weights. . .
Based upon Explanatory Note 84.28, it is our position that
the mast climbing work platforms are classifiable under heading
8428, HTSUS. They are machinery for the mechanical lifting and
handling of materials, goods, and workmen, and they are operated
by a hydraulic system and include large proportions of structural
steelwork.
However, the platforms are not classifiable under subheading
8428.10.00, HTSUS, as they do not meet the description of lifts
given in Explanatory Note 84.28. It is our understanding from
the literature provided by the importer that the platforms do not
raise or lower between vertical guide bars, nor do they possess
counterweights or other features of lifts. Therefore, the
platforms are precluded from classification under subheading
8428.10.00, HTSUS, and are classifiable under subheading
8428.90.00, HTSUS.
Section XV, note 1(f), HTSUS, states that:
[t]his section does not cover:
(a) - (e) xxx
(f) Articles of section XVI (machinery, mechanical
appliances and electrical goods).
Therefore, based upon the above note, because the platforms
are classifiable under heading 8428, HTSUS, they are precluded
from classification under heading 7308, HTSUS.
It is our understanding from the provided literature that
the platforms may be imported into the U.S. in a complete but
unassembled manner.
GRI 2(a) states that:
[a]ny reference in a heading to an article shall be taken to
include a reference to
that article incomplete or unfinished, provided that, as
entered, the incomplete or
unfinished article has the essential character of the
complete or finished article.
It shall also include a reference to that article complete
or finished (or falling to be
classified as complete or finished by virtue of this rule),
entered unassembled or
disassembled.
Therefore, based upon GRI 2(a), even if the platforms are
imported in a complete but unassembled manner, they will be
classifiable under subheading 8428.90.00, HTSUS.
We note that, based upon the section of Explanatory Note
84.28 dealing with structural elements presented separately, if
extra or additional mast or platform sections for FRSM 3000 or
FRSM 6000 are imported separately, they will be classifiable
under subheading 7308.90.95, HTSUS, as other parts of structures,
because they are not fitted with or designed to be fitted with
mechanical elements. See HQ 082655, dated July 17, 1989.
HOLDING:
The mast climbing work platforms are classifiable under
subheading 8428.90.00, as other lifting, handling, loading, or
unloading machinery.
If extra or additional mast or platform sections for FRSM
3000 or FRSM 6000 are imported separately, they will be
classifiable under subheading 7308.90.95, HTSUS, as other parts
of structures.
This decision should be mailed by your office to the
internal advice requester no later than sixty (60) days from the
date of this letter. On that date, 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 the public
via the Diskette Subscription Service, Freedom of Information
Act, and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division