CLA-2 OT:RR:CTF:TCM H207517 JPJ
Port Director
U.S. Customs and Border Protection
237 West Service Road
Champlain, NY 12919
Attn: Rebecca Rabideau, Supervisory Import Specialist
Re: Application for Further Review of Protest No. 0712-12-100004; Classification of a Front & Back Plate Assembly
Dear Port Director:
The following is our decision regarding the Application for Further Review (“AFR”) of Protest No. 0712-12-100004, timely filed on January 13, 2012, on behalf of Vapor Rail division of Wabtec Canada, Inc. (“Vapor Rail” or “Protestant”). The AFR concerns the classification of a front & back plate assembly under the Harmonized Tariff Schedule of the United States (“HTSUS”).
FACTS:
Protestant manufactures automatic passenger door systems used on passenger rail cars. The system is responsible for the operation of the doors, which are controlled by the train operator and can also be operated by passengers or rescue workers in emergency situations. The passenger door system includes warning indicators for passenger safety, as well as mechanisms to prevent the doors from closing on passengers and injuring them.
The front & back plate assembly, item number 200221117, is a base metal mounting plate with pre-drilled mounting holes used to mount and fasten a Door Close Warning Indicator (light) to the inside wall of a railway car. The warning indicator alerts the passengers that the doors are closing, so that they will stand clear of the doors. According to the specifications provided by the Protestant, a strobe light is fixed to the front and back plate assembly prior to it being mounted on the wall of a railway car. The front and back plate assembly does not include electrical components.
The subject merchandise was entered on January 10, 2011, under subheading 8479.90, HTSUS, as a part of a machine and mechanical apparatus having an individual function. On March 17, 2011, CBP issued a Request for Information on a Customs Form (CF) 28. On June 30, 2011, CBP issued a Notice of Action (Final) on the entry that is the subject of the protest. On September 23, 2011, the port liquidated the entry under heading 8302, HTSUS.
The importer filed this protest and AFR on January 13, 2012, claiming duty free treatment under subheading 8479.90, HTSUS. In the alternative, Protestant claims classification in subheading 8531.90.90, HTSUS, as parts of an electric sound or visual signaling apparatus.
ISSUES:
What is the proper classification of the subject merchandise?
LAW AND ANALYSIS:
Initially, we note that this 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. (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. 0712-12-100004 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(a) because the protested decision is alleged to be inconsistent with a ruling of the Commissioner of Customs or his designee. Specifically, the Protestant argues that the protested decision is inconsistent with HQ W967417, dated June 24, 2005; NY K87809, dated July 15, 2004; and NY I88814, dated December 16, 2002.
Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in their appropriate order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and, mutatis mutandis, to GRIs 1 through 5.
The HTSUS headings under consideration are the following:
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; and base metal parts thereof:
8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.
8531 Electric sound or visual signaling apparatus (for example, belts, sirens, indicator panels, burglar or fire alarms), other than those of heading 85.12 or 85.30.
Note 2 to Section XV, HTSUS, provides, in pertinent part, that:
Throughout the tariff schedule, the expression “parts of general use” means:
* * *
(c) Articles of heading 8301, 8302, 8308 or 8310 and frames and mirrors, base metals, of heading 8306.
Note 1(g) to Section XVI, HTSUS, provides, in pertinent part, that:
This Section does not cover:
Parts of general use, as defined in note 2 to section XV, of base metal (section XV)…
Note 1(k) to Section XVI, HTSUS, provides, in pertinent part, that:
This Section does not cover:
(k) Articles of Chapter 82 or 83;
The EN to heading 8302, HTSUS, provides, in relevant part, as follows:
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 [bold emphasis in original]. 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; specialised ash trays; tail-board fastening fittings.
Note 1(g), Section XVI, HTSUS, states that a part of general use of Section XV, HTSUS, cannot be classified in Section XVI, HTSUS. Similarly, Note 1(k) to Section XVI, HTSUS, excludes articles of Chapter 82 or 83 from classification in that section. Heading 8302, HTSUS, one of the headings under consideration, provides for parts of general use. See Note 2(c), Section XV, HTSUS. Therefore, it is necessary to first determine whether the subject merchandise is classifiable in heading 8302, HTSUS.
Heading 8302, HTSUS, provides, in relevant part, for “base metal mountings, fittings and similar articles…” The term “mounting” is not defined in the HTSUS, however, CBP has addressed the definition of a mounting in two rulings. In Headquarters Ruling Letter (HQ) 958784, dated May 17, 1996 (concerning the classification of automotive mounting brackets), we stated that the term “mounting” is broadly defined as a frame or support, such as, “an undercarriage or part on which a device rests in service.” Likewise, in HQ 966458, dated June 19, 2003, CBP (citing to Webster’s New World Dictionary of the American Language, 2nd, Edition p. 931 (1974)), noted that “the term ‘mounting’ is described as: “something serving as a backing, support, etc.” Consistent with the definition of the term “mounting”, common features of mountings of heading 8302, HTSUS, include a base metal composition and functions such as attaching, securing, fitting, supporting or binding two articles together. Protestant, however, citing the EN to heading 8302, HTSUS, argues that the merchandise is not classified in heading 8302, HTSUS, because it forms an essential part of the structure of the article, that is, the door closing warning indicator.
Parts of general use as contemplated by the section notes and heading 8302, HTSUS, are defined by reference to “the articles of heading 8301, 8302, 8308 or 8310” (Note 2 to Section XV). Examples of those articles, provided in the referenced headings, include:
1. “padlocks and locks . . . of base metal; clasps and frames incorporating locks . . .” (heading 8301).
2. “base metal mountings, fittings and similar articles . . . [emphasis added]” (heading 8302).
3. “clasps, frames with clasps, buckles, buckle clasps, hooks, eyes, eyelets and the like and parts thereof, of base metal . . .” (heading
8308)
4. “sign plates, name plates, address plates and similar plates, numbers, letters and other symbols, and parts thereof, of base metal . . .” (heading 8310).
The common characteristic of these articles is that they are articles of base metal, which, with the exception of those in heading 8310, provide the function of attaching, fixing (in place), fitting, connecting, binding, or stabilizing two separate articles together, or one to the other.
An article is to be classified according to its condition as imported. See XTC Products, Inc. v. United States, 771 F.Supp. 401, 405 (1991). See also United States v. Citroen, 223 U.S. 407 (1911). As such, we must consider the front and back plate assembly in the condition as imported. The evidence presented is that the front and back plate assembly is a base metal frame with four pre-drilled holes. The diagrams and specifications provided by the Protestant indicate that the front and back plate assembly has no electric or other components attached and that it functions only to mount, attach, or fix the Door Close Warning Indicator to the inside wall of a railway car. The diagrams and specifications confirm that, unlike a window that cannot open and close without a window frame, the Door Close Warning Indicator can otherwise function independent of the front and back plate assemblies, and independent of being mounted, attached or fixed to the wall. Therefore, Protestant’s argument that the merchandise forms an essential part of the structure of the Door Close Warning Indicator is not supported by the evidence in the record.
In HQ W967417, the merchandise was described as motor support bearings, felt wick lubricators, and oil filler caps that were used to support traction motors on diesel railroad locomotives. It was determined that the motor support bearings were “necessary for the traction motor to perform its function in the railway locomotives”, and these bearings were classified in heading 8483, HTSUS. The three items (the motor support bearings, felt wick lubricators and oil filler caps) were classified as a set in heading 8483, HTSUS. However, Protestant has not provided evidence that the front and back plate assembly is necessary for the door close warning indicator to perform its function. According to the specifications provided by the Protestant, the front and back plate assembly functions to mount the door close warning indicator on the wall of the railway car.
Structurally speaking, the front and back plate assembly is, in the condition as imported, quite similar to the mountings of heading 8302, HTSUS. The assembly functions to attach the door closing indicator to the inside wall of a railway car. This function is akin to those of other base metal parts of general use classified under heading 8302, HTSUS. See HQ 962974, dated March 10, 2000. Therefore we find that they are described by heading 8302, HTSUS.
Protestant also argues that the merchandise is more than mere fittings or mountings, and is therefore not classified in heading 8302. Protestant cites NY K87809, dated July 15, 2004. In NY K87809, the merchandise was described as an automobile airbag inflator housing. The housing functioned to hold the inner components of the airbag system, including the airbag. CBP determined that the product was more than mere fittings and mountings, and classified it in heading 8708, HTSUS. However, the function of the housing for the airbag system is different from the function of the front and back plate assembly. Unlike the front and back plate assembly, the housing was determined to be integral to the proper functioning, and thus a part of the airbag system. As stated supra, the front and back plate assembly is not integral to the functioning, and thus not a part of the Door Close Warning Indicator.
Finally, Protestant argues that the merchandise is specifically designed for a particular application, is not “parts of general use”, and is not classified in heading 8302, HTSUS. Protestant cites NY I88814, dated December 16, 2002. In NY I88814, the merchandise was described as brackets used as components of plastic injection molding machines. They were made of steel and held panel switches and other articles at various locations within the molding machine. The ruling determined that, according to their shape and size, the brackets could only be used as components of injection molding machines. The ruling concluded that the brackets were not “parts of general use”, but were instead suitable for use solely with plastic injection molding machines, and classified in heading 8477, HTSUS, and subheading 8477.90, as parts. However, unlike the merchandise described in NY I88814, the diagrams and specifications confirm that the Door Close Warning Indicator can otherwise function independent of the front and back plate assemblies, and independent of being mounted, attached or fixed to the wall. Therefore, NY I88814 does not apply in this case.
The subject front and back plate assembly meets this definition as it serves to mount the “Door Close Warning Indicator” to the body, or wall, of a railway car. Based on the aforementioned, we find that the design, function and use of the subject merchandise meets the terms of heading 8302, HTSUS, and meets the definition of part of general use as defined in Note 2 to Section XV, HTSUS.
Prior CBP rulings concerning substantially similar merchandise have classified mountings and fittings suitable for use with motor vehicles under heading 8302, HTSUS. See e.g., NY 025470, dated April 16, 2008, concerning aluminum mountings which were to be mounted to the bed of a pick-up truck and were to support the metal framework that held the truck bed cover in place; see also, HQ W968311 dated April 23, 2007, which classified engine mounting rods in heading 8302, HTSUS; NY R01501, dated February 24, 2005, (shock bracket mounted the shock absorber to the suspension of a truck); NY R01224, dated January 18, 2005 (brackets used in automotive suspension systems); and NY 812267, dated July 18, 1995 (stainless steel latch bracket used to secure the sensing and braking unit to the coupler of a railway car).
Because the subject articles are classifiable as mountings of heading 8302, HTSUS, they cannot be classified in headings 8479 or 8531, HTSUS, Section XVI. See Note 2(c), Section XV, Note 1(g), Section XVI and Note 1(k), Section XVI.
HOLDING:
By application of GRI 1, the subject Front & Back Plate Assembly is classified in heading 8302, HTSUS. By application of GRI 6, it is specifically provided for in subheading 8302.49, which provides for “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; and base metal parts thereof: Other mountings, fittings and similar articles, and parts thereof: Other: Other: Of iron or steel, of aluminum or of zinc; Other: For railway vehicles. The column one, general rate of duty is 5.7% ad valorem.
You are instructed to DENY the protest.
In accordance with Sections IV and VI of the CBP Protest/Petition Processing Handbook (HB 3500-08A, December 2007, pp. 24 and 26), you are to mail this decision, together with the CBP Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision, the Office International Trade, 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 and Trade Facilitation Division