CLA-2 RR:CR:GC 965523 GOB
Port Director
U.S. Customs Service
1000 Second Avenue
Seattle, WA 98104
RE: Protest 3001-02-100019; Fuel Movements; Temperature Movements
Dear Port Director:
This is our decision regarding Protest 3001-02-100019, filed on behalf of New Sabina Industries, Inc. (“protestant”), concerning the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of certain fuel movements for fuel meters and temperature movements for temperature gauges.
FACTS:
The file reflects the following. The entry at issue was filed on January 6, 2001, and was liquidated on November 16, 2001. The protest was filed on January 11, 2002.
The goods at issue were entered under the following HTSUS provisions: model MG 31(F) – subheading 9026.90.20, HTSUS; model MG 30(F) – subheading 9026.90.20, HTSUS; and model MG 31(T) – subheading 9025.90.00, HTSUS. The entries were liquidated as follows: model MG 31(F) – subheading 8531.90.90, HTSUS; model MG 30(F) – subheading 9026.10.20, HTSUS; and model MG 31(T) – subheading 8531.90.90, HTSUS.
The submitted samples consist of a wound stator and a magnetic rotor in a metal housing. The housings are round with a diameter of approximately one inch. There are electrical connectors at the open end of the housings.
ISSUE:
What is the classification under the HTSUS of the subject goods?
LAW AND ANALYSIS:
We note initially that the protest was timely filed under the statutory and regulatory provisions for protests, 19 U.S.C. 1514(c)(3)(A) and 19 CFR 174.12(e)(1).
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s 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.
The HTSUS headings under consideration are as follows:
8501 Electric motors and generators (excluding generating sets):
8531 Electric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar, or fire alarms), other than those of heading 8512 or 8530: parts thereof:
9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers, and psychrometers, recording or not, and any combination of these instruments; parts and accessories thereof:
9026 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032; parts and accessories thereof:
EN 85.01 provides in pertinent part as follows:
(I) ELECTRIC MOTORS
Electric motors are machines for transforming electrical energy into mechanical power. This group includes rotary motors and linear motors.
(A) Rotary motors produce mechanical power in the form of a rotary motion. They are of many types and sizes according to whether they operate on DC or AC, and according to the use or purpose for which they are designed . . .
. . .
With the exception of starter motors for internal combustion engines (heading 85.11), the heading covers electric motors of all types from low power motors for use in instruments, clocks, time switches, sewing machines, toys, etc., up to large powerful motors for rolling mills, etc.
[All emphasis in original.]
Note 2 to Section XVI, HTSUS, provides in pertinent part as follows:
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;
(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in
heading 8409, 8431,8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate ...
Note 2 to Chapter 90, HTSUS, provides in pertinent part as follows:
Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules:
(a) Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8485, 8548 or 9033) are in all cases to be classified in their respective headings;
(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013, or 9031) are to be classified with the machines, instruments or apparatus of that kind;
. . .
The protestant claims that the fuel meters (“F”) are classified in subheading 9026.90.20, HTSUS, as parts of fuel gauges; and that the temperature movements (“T”) are classified in subheading 9025.90.00, HTSUS, as parts of temperature gauges.
We referred two samples of the subject goods to the Customs Office of Laboratories and Scientific Services for its examination. In Laboratory Report # LA20020653 dated August 30, 2002, the Customs Laboratory stated in pertinent part as follows:
The samples, a device described as “movt assy temp MG31” part number 06007035X0000 and a device described as “movt assy fuel MG31” part number 05707035X000, have the characteristics of non-synchronous motors with an output power of less than 18.65 watts.
Both samples meet the definition of motors given in the Harmonized Commodity Description and Coding System Explanatory Notes Sect. XVI 85.01 (I) for electric motors as the samples transform electrical energy into mechanical power.
Based upon the determinations of the Customs Laboratory Report, we find that the subject goods are electric motors within the scope of heading 8501, HTSUS. The EN for the heading clearly shows an intent to cover all electric motors within heading 8501, HTSUS. As such, and pursuant to Note 2(a) to Section XVI, HTSUS, and Note 2(a) to Chapter 90, HTSUS, we determine that they are described in heading 8501, HTSUS, and that they are classified in subheading 8501.10.40, HTSUS, as: “Electric motors and generators (excluding generating sets): Motors of an output not exceeding 37.5 W: Of under 18.65 W: . . . Other.” Pursuant to Note 2(a) to Section XVI, HTSUS, and Note 2(a) to Chapter 90, HTSUS, classification of the goods as electric motors takes precedence over claimed classifications as parts of goods in headings 9025 and 9026, HTSUS. Classification in heading 8531, HTSUS, and subheading 8531.90.90, HTSUS, is similarly eliminated because such classification would be as a part of an electric sound or visual signalling apparatus. Further, as the protestant points out, the goods do not appear to be described in heading 8531, HTSUS, because, as stated in EN 85.31, that heading does not include signalling apparatus used on motor vehicles. The protestant states that the goods are “for ultimate use in instrument clusters on automobiles.”
We note that the rate of duty for subheading 8501.10.40, HTSUS, exceeds the rates of duty for the provisions under which the entry was liquidated.
HOLDING:
The goods are classified in subheading 8501.10.40, HTSUS, as: “Electric motors and generators (excluding generating sets): Motors of an output not exceeding 37.5 W: Of under 18.65 W: . . . Other.”
Since the rate of duty under the classification indicated above is more than the liquidated rates, you are instructed to DENY the protest.
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 in accordance with the decision must be accomplished prior to mailing of 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.treas.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Acting Director
Commercial Rulings Division