CLA-2 RR:CR:GC 965546 GOB
Port Director
U.S. Customs Service
4430 E. Adamo Drive
Tampa, FL 33605
RE: Protest 1801-02-100006; Movements; Pointers
Dear Port Director:
This is our decision regarding Protest 1801-02-100006, filed by Ametek – U.S. Gauge Division (“protestant”), concerning the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of certain movements and pointers.
FACTS:
The file reflects the following. The five entries at issue were filed between December 15, 2000 and March 9, 2001. The entries were liquidated on October 19, 2001. The protest was filed on January 5, 2002.
The goods were entered under subheading 9026.90.60, HTSUS. The entries were liquidated under subheading 9114.90.50, HTSUS.
Numerous movements are involved in each of the subject entries, e.g., one entry contains the following part numbers AM-340-J/MO47030; AM-313-41/MO39281; AM-313-4/MO39242; BM-351/MO47681; and BM-358-1/MO47801. A total of three pointers are involved in three of the subject entries, i.e. part numbers AP-342-G-320/PO79954; BP-466/P100101; and BP-466-F/P100111.
The protestant is a manufacturer of general equipment gauges. Numerous samples have been submitted. They appear to be similar, i.e., the movements appear to be different sizes of the same type of movement. They are small, irregularly-shaped metal or combination plastic/metal articles, the longest dimension of which for most is approximately one inch; the longest dimension for four of the movements exceeds two inches. They are approximately one-half inch high. The movements have components within them. The pointers are plastic and range in length from one inch to three and one-half inches.
ISSUE:
What is the classification under the HTSUS of the movements and pointers?
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 provisions under consideration are as follows:
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:
9026.90 Parts and accessories:
Other:
9026.90.60 Other
* * * * * *
9033.00.00 Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90
* * * * * *
9114 Other clock or watch parts:
9114.90 Other:
Other:
9114.90.50 Other
Note 2 to Chapter 90, HTSUS, provides 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;
(c) All other parts and accessories are to be classified in heading 9033.
The protestant states that “[t]he movements in question are exclusively used in the manufacturing of our pressure gauges.” It has submitted a bill of materials which includes the following: the finished specification for one of its gauges; and a description of the gauge which includes one of the movements as a part. The protestant has also submitted a “Sequence of Events Audit Report” which contains information relating to the movement which is included in the gauge.
The protestant claims that movements and pointers used in pressure gauges are different from those used in clocks and watches. It submits numerous technical facts in support of this claim, e.g., pressure gauge movements are designed to produce only 270 degrees of pointer rotation as opposed to the continuous motion of a watch or clock; pressure gauge movements are generally of more rugged construction than watch or clock movements due to the more physically difficult conditions in which they are used; pressure gauge movements are much less complex than clock or watch movements; pointers used in pressure gauge movements are different in the manner in which they are secured to the movement – the pointer in a gauge is assembled and securely staked to the pinion so it will not slip under adverse conditions. Upon examination of the file and the information submitted by the protestant, we find this claim to be substantiated, i.e., we are satisfied that the subject movements and pointers are not parts of clocks or watches.
As indicated by Note 2 to chapter 90 and the language of heading 9033, HTSUS, if the subject movements and pointers are suitable for use solely or principally with goods of heading 9026, HTSUS, they are classified in heading 9026, HTSUS.
The protestant is a manufacturer of general equipment gauges, including liquid filled gauges, medical equipment gauges, precision test gauges, process gauges, receiver gauges, special application gauges, and special purpose equipment gauges. It has submitted technical data (i.e., a bill of materials including specifications and a description of a gauge, including the movement; and a Sequence of Events Audit Report which describes part of the manufacturing process as it relates to movements) in support of its claim. After a consideration of the information in the file, we find that the subject movements and pointers are suitable for use solely or principally with gauges of heading 9026, HTSUS, and are classified in subheading 9026.90.60, HTSUS, as: “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: . . . Parts and accessories: . . . Other: . . . Other.”
HOLDING:
The subject movements and pointers are classified in subheading 9026.90.60, HTSUS, as: “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: . . . Parts and accessories: . . . Other: . . . Other.”
You are instructed to GRANT 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