CLA-2 RR:CR:GC 962399 AML
TARIFF NOS.: 7608.10.00; 9009.90.50
Port Director
U.S. Customs Service
Port of Denver
4735 Oakland Street
Denver, Colorado 80239
RE: Further Review of Protest 3307-98-100031; aluminum tubes and flanged aluminum
inserts for copiers
Dear Port Director:
The following is our decision regarding protest 3307-98-100031, concerning your classification of aluminum tubes and flanged aluminum inserts for copiers pursuant to the Harmonized Tariff Schedule of the United States (HTSUS). Photocopies were provided for our examination.
FACTS:
The articles are unfinished aluminum tubes (model # AL 5000) and flanged aluminum inserts for copiers. The aluminum tubes are seamless and approximately 15 1/2 inches in length. The flanged aluminum inserts are seamless aluminum approximately 15 1/2 inches in length, with a center barrel, and machined flanges welded to each side of the central barrel. Each insert features a machined groove approximately 1/16 of an inch from the tapered end.
The protestant is in the market of manufacturing replacement parts for copiers. The aluminum tubes and flanged aluminum inserts are converted by protestant into fuser rollers - articles which melt copier toner onto copier paper. In the case of the aluminum tubes, protestant further works the tubes into flanged inserts and coats them with Teflon. In the case of the flanged aluminum inserts, protestant coats the articles with Teflon in order to complete their manufacture.
The articles were entered between August, 1997, and May, 1998, and were liquidated on July 10, 1998, with classification in subheading 7608.10.00, HTSUS, as aluminum pipe. This protest was filed on October 6, 1998. In the meantime, the protestant requested and received a binding ruling from the National Commodity Specialist Division, New York, New York Ruling Letter (NY) D81942, dated September 3, 1998. NY D81942 classified the flanged inserts as parts of copiers in subheading 9009.90.50, HTSUS.
ISSUE:
Whether the unfinished aluminum tubes and flanged aluminum inserts are classifiable under subheading 7608.10.00, HTSUS, as aluminum pipe; or subheading 9009.90.50, HTSUS, as parts of copiers?
LAW AND ANALYSIS:
Initially we note that the protest was timely filed (i.e., within 90 days after but not before the notice of liquidation; see 19 U.S.C. 1514 (c)(3)(A)) and the matter is protestable (see 1514 U.S.C. 1514 (a)(2) and (5)).
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 subheadings under consideration are as follows:
7608 Aluminum tubes and pipes:
7608.10.00 Of aluminum, not alloyed.
* * * * * * * * * * * * *
9009 Photocopying apparatus incorporating an optical
system or of the contact type and thermocopying
apparatus; parts and accessories thereof:
9009.90 Parts and accessories:
Other:
9009.90.50 Parts and accessories, other
than photoreceptors or
assemblies containing
photoreceptors, of electrostatic
copying machines of
subheading 9009.12.
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. Customs believes the ENs should always be consulted. See T.D. 89 80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
Upon entry, the flanged aluminum inserts consist of a center barrel with grooved flanges welded to the ends. The aluminum tubes are self-explanatory and must be further manufactured (affixed with flanges and grooved) prior to being coated with Teflon in completion of the manufacturing process. The U.S. Court of International Trade states that “[i]t is well established that an imported article is to be classified according to its condition as imported . . . .” XTC Products, Inc. v. United States, 771 F. Supp. 401, 405 (1991). See also, United States v. Citroen, 223 U.S. 407 (1911). The aluminum tubes (#AL 5000) are provided for eo nomine and will be so classified. The question which remains is whether the flanged aluminum inserts have the essential character to be classified as unfinished copier parts.
GRI 2(a) provides:
2.(a) Any 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.
In determining the essential character of an article under the HTSUS, the Courts have looked to the function or use of the article. See Sharp Microelectronics Technology, Inc. v. United States, 932 F. Supp. 1499, 1504-1505 (CIT 1996), affirmed, 122 F. 3rd 1446 (1997), in which the Court cited the applicable EN to determine that the essential character of automatic data processing machines under heading 8471, for purposes of GRI 2(a), is given by “. . . the ability to process data . . . .” See also Mita Copystar America, Inc. v. United States, 966 F. Supp. 1245 (CIT 1997), motion for rehearing and reconsideration denied, 994 F. Supp. 393 (CIT 1998); Better Home Plastics Corp. v. United States, 916 F. Supp. 1265 (CIT 1996), affirmed, 119 F. 3d 969 (Fed. Cir. 1997); and Vista International Packaging Co. v. United States, 19 CIT 868, 890 F. Supp. 1095 (1995), in which the Court looked to the role of the constituent material in relation to the use of the goods of which the material was a part in determining essential character, for purposes of GRI 3(b).
The flanged aluminum inserts, upon entry, constitute the essence of copier parts. The inserts need only one final step of manufacture - being coated with Teflon - in order to be completed and prepared for incorporation into a copier. The articles are readily recognizable as flanged aluminum inserts/copier parts, and are sufficiently complete to be dedicated and commercially fit for their ultimate function as fuser rollers in photocopiers. The flanged aluminum inserts have the essential character of copier parts and are provided for in subheading 9009.90.50, HTSUS.
HOLDING:
The flanged aluminum inserts are, pursuant to GRI 2(a), classified under subheading 9009.90.50, HTSUS, as other parts and accessories for photocopying apparatus.
The aluminum tubes are classifiable as in subheading 7608.10.00, HTSUS as seamless aluminum tubes and pipes.
The protest should be GRANTED in part and DENIED in part. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to 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 make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.ustreas.gov, by means of the Freedom of Information Act, and other methods of public distribution.
EFFECT ON OTHER RULINGS:
NY D81942 is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division