CLA-2 OT:RR:CTF:TCM H025860 RM
Assistant Port Director
Port of Detroit
U.S. Customs and Border Protection
477 Michigan Avenue
Room 200
Detroit, MI 48226
RE: Classification of Cast Iron Engine Mount Brackets; Application for Further Review of Protest No. 3801-07-100529
Dear Assistant Port Director:
The following is our decision regarding the Application for Further Review (“AFR”) of Protest No. 3801-07-100529, timely filed on behalf of Machining Enterprises, Inc., d.b.a. Enterprise Automotive Systems, concerning the classification of certain cast iron engine mount brackets under the Harmonized Tariff Schedule of the United States (“HTSUS”). In reaching this decision, we considered supplemental information submitted by the Protestant to this office on September 4, and 25, 2009.
FACTS:
This Protest concerns twenty-one entries of cast iron brackets used to secure an engine to an automobile chassis. The brackets are imported in two pieces. One piece will be bolted to the frame of the automobile. The other will be fitted with a rubber vibration control device and bolted to the engine block. The pieces will fit together when the engine is lowered into the automobile engine compartment. Each bracket is designed for a particular automobile.
The merchandise was entered on various dates between May 29, 2006, and July 24, 2006, under heading 8409, HTSUS, as “Parts suitable for use solely or principally with the engines of heading 8407 or 8408.” On August 3, 2007, U.S. Customs and Border Protection (“CBP”) liquidated the merchandise under heading 8302, HTSUS, specifically in subheading 8302.30.30, as “Base metal mountings, fittings and similar articles suitable for … coachwork …: Other mountings, fittings and similar articles suitable for motor vehicles …: Of iron or steel ….” The instant Protest and AFR were timely filed on December 19, 2007. Protestant now argues that the goods are classified under heading 8708, HTSUS, specifically in subheading 8708.99.52, as “Parts … of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Of cast iron.”
ISSUE:
Are the engine mount brackets classified under heading 8302, HTSUS, as base metal mountings, fittings or similar articles suitable for coachwork, or under heading 8708, HTSUS, as parts of motor vehicles?
LAW AND ANALYSIS:
Initially, we note that the matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The protest was timely filed, within 180 days of liquidation for all involved entries (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)).
Further Review of Protest No. 3801-07-100529 was properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(a) because the decision against which the Protest was filed is alleged to be inconsistent with a ruling of the Commissioner of Customs or his designee with respect to substantially similar merchandise. Specifically, Protestant submits that the port’s decision in this case is inconsistent with New York Ruling Letter (“NY”) J80111, dated January 21, 2003, wherein CBP classified a cast iron spring shackle bracket under heading 8708, HTSUS, as a part of a motor vehicle.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). 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 GRIs 2 through 6 may then be applied in order.
The 2006 HTSUS headings under consideration are as follows:
8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof:
8302.30 Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof:
8302.30.30 Of iron or steel, of aluminum or of zinc …
* * *
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705:
Other parts and accessories:
Other:
Other:
Of cast iron …
* * *
The Legal Notes to Section XV, HTSUS, in which Chapter 83 is located, provide in part:
Throughout the tariff schedule, the expression “parts of general
use” means:
Articles of heading …8302 …
…
Throughout the schedule, the expression "base metals" means: iron and steel, copper, nickel, aluminum, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.
The Legal Notes to Section XVII, HTSUS, in which Chapter 87 is located, provide:
2. The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods in this section:
Parts of general use, as defined in note 2 to section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39);
…
3. References in chapters 86 to 88 to “parts” or “accessories” do not apply to parts or accessories which are not suitable for use solely or principally with articles of those chapters. A part or accessory which answers to the description in two or more headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.
* * *
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 nor dispositive, the ENs 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, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to heading 8302, HTSUS, state, in part:
This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles). The heading does not, however, extend to goods forming an essential part of the structure of the article, such as window frames or swivel devices for revolving chairs.
The heading covers:
(C) Mountings, fittings and similar articles suitable for motor vehicles (e.g., motor cars, lorries or motor coaches), not being parts or accessories of Section XVII. For example: made up ornamental beading strips; foot rests; grip bars, rails and handles; fittings for blinds (rods, brackets, fastening fittings, spring mechanisms, etc.); interior luggage racks; window opening mechanisms; specialized ash trays; tail board fastening fittings.
* * *
The General ENs to Section XVII (which includes heading 8708, HTSUS) provide, in part:
(III) PARTS AND ACCESSORIES
[T]hese headings apply only to those parts and accessories which comply with all three of the following conditions:
They must not be excluded by the terms of Note 2 to this Section …; and
They must be suitable for use solely and principally with the articles of Chapters 86 to 88; and
They must not be more specifically included elsewhere in the Nomenclature.
The ENs to heading 8708, HTSUS, state, in part:
This heading covers parts and accessories of the motor vehicles of heading 8701 to 8705, provided the parts and accessories fulfill both the following conditions:
They must be identifiable as being suitable solely and principally with the above-mentioned vehicles; and
They must not be excluded by the provisions of the Notes to Section XVII (see corresponding General Explanatory Note).
Parts and accessories of this heading include:
(A) Assembled motor vehicle chassis-frames (whether of not fitted with wheels but without engines) and parts thereof (side-members, braces, cross-members; suspension mountings, supports and brackets for the coachwork, engine, running-boards, battery or fuel tanks, etc.).
There is no dispute that heading 8409, HTSUS, is not applicable to the goods at issue. The brackets are not “solely or principally used” with the engines but also with motor vehicles. See heading 8409, HTSUS.
Protestant submits that the engine brackets are classified under heading 8708, HTSUS, as parts of motor vehicles, by application of GRI 1 (Note 3 to Section XVII). In support, Protestant cites EN 87.08(A), which lists supports and brackets for coachwork and engines as exemplars of motor vehicle parts classified under that heading. Protestant notes in addition that EN 83.02 (the provision for base metal mountings) provides that goods within general purpose classes of base metal accessory fittings and mountings (e.g., of the type used on coachwork) remain in the heading even if they are designed for particular uses, but that “[t]he heading does not extend to goods forming an essential part of the structure of the article.”
Pursuant to Note 2(b) to Section XVII, HTSUS, if an item is provided for under heading 8302, HTSUS (as a “part of general use”), then it cannot be classified under Chapter 87 (Section XVII), HTSUS, as a “part” or “accessory,” even if it is identifiable as being for a good of the chapter. Note 3 to Section XVII, HTSUS, addresses cases in which products would be classified under Section XVII but for the fact that they are not solely or principally used as parts of articles of Chapters 86 to 88, HTSUS. Therefore, the first level of inquiry is whether the products are classified under heading 8302, HTSUS.
Heading 8302, HTSUS, provides in part for “Base metal mountings, fittings and similar articles suitable for … coachwork ….” Relying on the common meaning of the term, CBP has previously defined the term “mounting” as “a component that serves to join two parts together.” See HQ 965970, dated October 13, 2003 (citing Webster’s’ Ninth New Collegiate Dictionary, pg. 775-776 (1990)). We have defined the term “coachwork” as “finishing work done on a coach, esp. an automobile body.” See HQ 087542, dated October 31, 1990 (citing Webster’s New International Dictionary, 2nd Ed., (1994)). EN 83.02(C) indicates that the heading covers “mountings, fittings and similar articles for motor vehicles … not being parts or accessories of Section XVII.”
The cast iron brackets at issue are “mountings … suitable for coachwork,” as defined above, insofar as they secure an engine to a motor vehicle chassis. Moreover, they are “of base metal” pursuant to Note 3 to Section XV, HTSUS. As such, we find that they are provided for in heading 8302, HTSUS, and are thereby precluded from classification under heading 8708, HTSUS, as parts of motor vehicles, by operation of Note 2(b) to Section XVII, HTSUS. See also Gen. EN III to Section XVII. Consequently, Note 3 to Section XVII, HTSUS, is not applicable.
CBP has consistently classified cast iron brackets used as engine mounts under heading 8302, HTSUS. See HQ 959025 (dated May 17, 1996); HQ 958784 (dated May 17, 1996); HQ 957722 (dated May 12, 1995); NY L87295 (dated September 16, 2005); and NY R01319 (dated January 27, 2005). NY J80111, the ruling cited by Protestant, is not persuasive regarding the classification of the brackets at issue because the bracket described in that ruling is used to support a rear spring shackle, not an engine, and is therefore distinguishable.
HOLDING:
By application of GRI 1 (Note 2(b) to Section XVII, HTSUS), the cast iron engine mount brackets are classified under heading 8302, HTSUS, specifically in subheading 8302.30.30, which provides for “Base metal mountings, fittings, and similar articles suitable for … coachwork …: Other mountings, fittings and similar articles suitable for motor vehicles …: Of iron or steel, of aluminum or of zinc.” The 2006 column one, general rate of duty is 2 % ad valorem.
Since the rate of duty under the classification indicated above is the same as the liquidated rate, you are instructed to deny the Protest in full. In accordance with the Protest/Petition Processing Handbook (HB 3500-08A, December 2007, pp. 24 and 26), you are to mail this decision, together with the Customs Form 19, to 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 International Trade 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 and Trade Facilitation Division