CLA-2 RR:CTF:TCM 968054 JAS
Port Director
U.S. Customs and Border Protection
301 E. Ocean Blvd., Suite 1400
Long Beach, CA 90802
RE: Protest 2704-05-101903; Universal Steel Stand for Bench Grinders
Dear Port Director:
This is our decision on Protest 2704-05-101903, filed by counsel on behalf of L.G. Sourcing, Inc., against your classification of universal steel stands for bench grinders under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).
The goods were entered under subheading 8466.93.5385, HTSUSA, as other parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8461. They were reclassified under subheading 8466.30.8000, HTSUSA, and the entries liquidated on June 3 and July 22, 2005, under this provision. This protest was timely filed on September 1, 2005.
FACTS:
The merchandise is a universal steel stand or work stand for machine tools. It consists of a vertical steel shaft on a cast iron base to which is attached a steel plate with pre-drilled slots which, presumably, are compatible with a particular tool or class of tools. The stand supports the tools and keeps them steady and level, thus maximizing precision and accuracy. The work stand contains a plastic storage area with slots for spare grinding and wire wheels plus a divided tray suitable for holding small hand tools. This particular stand is marketed for use with bench grinders (of heading 8460).
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Subsequent to the entries under protest, L.G. Sourcing, Inc. sought and received a ruling, NY R01886, dated May 12, 2005, in which pedestal work stands for bench grinders were found to be classifiable in subheading 8466.30.8000, HTSUSA, as dividing heads and other special attachments for machine tools which are parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465. Counsel disputes this classification and requests reconsideration of this ruling. For the reasons that follow, counsel maintains that subheading 8466.93.5385, HTSUSA, bases which are parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8461, represents the correct classification. An alternative claim is made under subheading 8466.93.9585, HTSUSA, as parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8461, other.
The HTSUS provisions under consideration are as follows:
Parts and accessories suitable for use solely or principally with the
machines of headings 8456 to 8465, including…, dividing heads and other special attachments for machine tools;…:
Dividing heads and other special attachments for machine tools:
xxx
Other special attachments
Other:
Other
Other:
8466.93 For machines of headings 8456 to 8461:
xxx
Other:
Other
Other:
Other:
8466.93.95 Other
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ISSUE:
Whether the universal stand is a special attachment for machine tools.
LAW AND ANALYSIS:
Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified 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. Section XVI, Note 2(b), HTSUS, states in part that parts are to be classified with the machines which they are solely or principally used with, or in heading 8466 as appropriate.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding and, therefore not dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are thus useful in ascertaining the classification of merchandise under the Harmonized System. U.S. Customs and Border Protection (CBP) believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
Counsel for the protestant makes the following arguments in support of his primary claim under subheading 8466.93.53: the universal stand is not designed to increase the precision of the machine (tool) without actually entering into its operation, which the 8466 ENs require of special auxiliary attachments; nor is the stand similar, by function, to any of the special auxiliary attachments listed in the 8466 ENs; several rulings classify articles claimed to be substantially similar to the universal stand in subheading 8466.93.5385, HTSUSA; finally, should the universal steel stand be found not to be a bed, base or table, etc., for a machine tool, the provision for parts and accessories, other, in subheading 8466.93.9585, HTSUSA, represents the correct classification.
The 8466 ENs state, in relevant part, that special auxiliary attachments for machine tools are those designed to increase the precision of the machine without actually entering into its operation. They include centring (centering) or leveling attachments. CBP’s interpretation of these ENs is that any device, such as the universal stand, that converts a hand-held power tool into a machine tool is classifiable as a part, in subheading 8466.92 or 8466.93, HTSUS, and not as a special attachment, in subheading 8466.30, HTSUS. This is because it’s the stand that makes the tool a machine tool in the first place. Similarly, a universal stand used to support a machine tool, for example a bench grinder which is already a machine tool with its own base, provides additional stability to the grinder and, therefore, is a special attachment
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classifiable in subheading 8466.30, HTSUS. The universal stand in such cases
increases the precision of the grinder because it is similar in function to centring or leveling attachments described in the 8466 ENs, above.
Consistent with the above analysis, NY R00185, dated April 1, 2004, classified a folding work table with attachments for converting power hand tools into machine tools, i.e., a router into a planing or milling machine, as a part or accessory for machine tools, in subheading 8466.92.5010, HTSUSA. NY R01200, dated January 12, 2005, is in accord. That decision classified a miter saw utility vehicle, consisting of a stand assembly with table and folding legs, on wheels, as parts and accessories of machine tools. The rationale was that the utility vehicle converts hand-held power tools like circular saws and miter saws into sawing machines and milling machines, the utility vehicle essentially becoming the table for the machine tool. Similarly, HQ 966729, dated December 17, 2003, classified universal stands and mounting bases, the former consisting of a tubular column and a holding bracket, used for mounting drilling and tapping units, but imported separately, as parts and accessories of machine tools, in subheading 8466.93.53, HTSUS. The ruling noted that drilling and tapping units imported without universal stands and mounting bases are not themselves complete or finished machine tools.
On the other hand, in NY R01886, issued to L. G. Sourcing, the protestant in this case, on May 12, 2005, a pedestal-type work stand was found to be classifiable as parts and accessories which are special attachments for machine tools, in subheading 8466.30.8000, HTSUSA. The ruling rejected the ruling requester’s claim under subheading 8466.93.5385, HTSUSA, as a bed or base for bench grinders (of heading 8460) on the basis that beds and bases, among other enumerated devices, are integral parts of machine tools. Bench grinders have their own bases. The ruling requester argued against classification in subheading 8466.30, HTSUS, on the basis that the adjustable work stand did nothing to increase the precision or effectiveness of the machine itself but rather afforded ease of use by the machine operator, and the function of supporting another item does not fit the descriptions of any of the “special attachments” listed in the 8466 ENs. In our opinion, the base of a bench grinder makes it suitable for placement on a workbench while the pedestal stand increases the precision or effectiveness of the grinder by stabilizing it when placed on the floor. Furthermore, the following advertisement appears for a bench grinder stand on the website of a popular online tool store “Free up space on your workbench. Stand provides rock-solid support for your grinder.” (Italics added). www.harborfreight.com/cpi/ctaf/Displayitem.taf?itemnumber=42986.
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Similarly, NY 865457, dated August 22, 1991, classified floor stands and pedestal stands for machine tools as special attachments for machine tools in subheading 8466.30.5000 (now 30.8000), HTSUSA. Also, NY F84651, dated April 11, 2000, classified universal mounting tables for certain C-frame and 2 and 4-column hydraulic presses, which were presumed to be machine tools, in subheading 8466.30.8000, HTSUSA. However, because that ruling predates the national disaster
of September 11, 2001, the background materials are not retrievable. We are therefore unable to confirm whether the term “hydraulic presses” actually described a machine tool. For this reason, we consider this ruling inconclusive.
HOLDING:
Under the authority of GRI 1, and Section XVI, Note 2(b), HTSUS, the universal steel stands for bench grinders are provided for in heading 8466. They are classifiable in subheading 8466.30.8000, HTSUSA.
The protest should be DENIED. 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,
Gail A. Hamill
for Myles B. Harmon, Director
Commercial and Trade Facilitation Division