CLA-2 RR:CR:GC 966926 NSH
Port Director
1100 Raymond Boulevard
Suite 402
Newark, NJ 07102
RE: Protest 4601-03-103443; Spring-operated mechanism for high voltage circuit breakers
Dear Port Director:
This is our decision on Protest 4601-03-103443, filed by Alstom USA Inc., against your classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of a spring-operated mechanism for a high voltage circuit breaker. The entries under protest were liquidated on August 22, 2003 under subheading 8538.90.80, HTSUS, and this protest was timely filed on November 20, 2003.
FACTS:
The merchandise at issue, a spring-operated mechanism, is part of an operating mechanism incorporating several components for use with a high voltage circuit breaker (the spring-operated mechanism is the only part of the operating mechanism at issue herein). Brackets attached to the spring-operated mechanism allow it to be mounted on the circuit breaker. In operation, when control voltage is applied the closing springs are wound up, allowing the breaker to open or close as needed in response to a switching command. The operating mechanism activates only during this switching operation and remains passive in all other instances, storing energy within the springs in mechanical form for operation of the circuit breaker.
By itself, the high voltage circuit breaker, including the spring-operated mechanism and its other components, is classified under heading 8536, HTSUS.
Protestant claims classification of the spring-operated mechanism under subheading 8412.80.10, HTSUS, as “Spring-operated and weight-operated motors.”
ISSUE:
What is the tariff classification under the HTSUS of the spring-operated mechanism?
LAW AND ANALYSIS:
Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the remaining GRIs.
The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. The ENs, although neither dispositive or legally binding, facilitate classification by providing 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:
Other engines and motors, and parts thereof:
Other engines and motors:
Spring-operated and weight-operated motors
* * * * * *
Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537:
Other:
Other:
8538.90.80 Other
At issue is a spring-operated mechanism for use in a high-voltage circuit breaker. At liquidation, classification was under subheading 8538.90.80, HTSUS, as parts suitable for use with the completed circuit breaker of heading 8536, HTSUS, and the Protestant claims classification under subheading 8412.80.10, HTSUS, as a spring-operated motor.
Because one of the competing provisions, heading 8538, HTSUS, is a parts provision within Section XVI, we must consider Section XVI, Note 2, HTSUS, to determine if it governs classification of the spring-operated mechanism. Note 2 states in pertinent part that parts of machines are to be classified according to the following rules:
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 [Emphasis added];
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 …
In considering Note 2(a) and 2(b), respectively, it is necessary to determine whether the spring-operated mechanism at issue can be classified by itself, or only as a part for a high-voltage circuit breaker. If it is separately classifiable as a product of chapter 84 or 85, Note 2(a) is applicable and the spring-operated mechanism will be classified in its respective heading, regardless of the fact that it is a part for the high-voltage circuit breaker. If it cannot be classified separately as a product of chapter 84 or 85, Note 2(b) is applicable and the spring-operated mechanism will be classified under subheading 8538.90.80, HTSUS, as a part of the high-voltage circuit breaker.
EN 84.12 provides, in pertinent part:
…
(E) Spring-operated or weight-operated motors, etc.
These include mechanisms which, like clockworks, use the energy produced by the release of wound-up springs…
The motors of this group, particularly those of the spring-driven type, are used to operate a large variety of apparatus (e.g., musical boxes, automatic turnspits, revolving window displays, registering apparatus, engraving tools).
The merchandise at issue consists of a spring-operated mechanism and brackets necessary for it to be mounted to a high voltage circuit breaker (no other component parts of the circuit breaker are attached to the spring-operated mechanism or at issue herein); when complete, the circuit breaker is classified under heading 8536, HTSUS. The mechanism operates when control voltage is applied, enabling it to wind the closing springs. This in turn allows the breaker to open or close in response to a switching command by using the mechanical energy stored in the wound-up springs. The spring-operated mechanism releases its energy only during the circuit breaker’s switching operation.
Customs believes that due to the mechanics of the spring-operated mechanism, which make it similar to the exemplars set forth in EN 84.12, and the fact that it is not being imported together with additional parts, it is a spring-operated motor under subheading 8412.80.10, HTSUS.
Because we find that the spring-operated mechanism is a product of chapter 84, specifically under subheading 8412.80.10, HTSUS, application of Section XVI, Note 2(b), HTSUS, is precluded. Consequently, in accordance with Section XVI, Note 2(a), HTSUS, the spring-operated mechanism is classified under its respective heading, subheading 8412.80.10, HTSUS, as a spring-operated motor.
HOLDING:
The spring-operated mechanism is classified under subheading 8412.80.1000, HTSUS, as “Other engines and motors, and parts thereof: Other engines and motors: Spring-operated and weight-operated motors.” The rate of duty is free.
You are instructed to ALLOW the protest.
In accordance with the Protest/Petition Processing Handbook (CIS HB, January 2002, pp. 18 and 21), 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 CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division