CLA-2 OT:RR:CTF:TCM HQ H261124 NCD
Port Director
Service Port Chicago
U.S. Customs and Border Protection
5600 Pearl Street
Rosemont, IL 60018
Attn: Gregory Swat, Import Specialist
Re: Protest and Application for Further Review No: 3901-14-100840; Classification of auger components and storage accessories
Dear Port Director:
The following is our decision as to Protest and Application for Further Review No. 3901-14-100840, timely filed on October 15, 2014 on behalf of Paladin Brands Group, Inc. (“Paladin” or “Protestant”), concerning classification of auger components and storage accessories under the Harmonized Tariff Schedule of the United States (HTSUS). The merchandise at issue was entered with and liquidated by U.S. Customs and Border Protection (CBP) at the Port of Chicago (“the Port”). Protestant asserts that CBP’s classification of the subject merchandise at liquidation is incorrect. In reaching the determination set forth below, we have taken into consideration Paladin’s October 15, 2014 submission, information provided by Paladin during a February 1, 2016 meeting and June 14, 2016 teleconference, and Paladin’s supplemental submissions of February 26, 2016 and June 29, 2016.
FACTS:
The subject merchandise, all of which is produced by Pengo Attachments, Inc. (“Pengo”), consists primarily of various interconnecting auger components and in minor part of accessories for storage of these augers. The “Pengo augers,” when fully assembled with the subject components, are used to bore holes into dirt or rock surfaces. To form a complete auger, the components are bolted or welded to each other and to the flight body, which is made up of a long shaft wrapped in a spiral blade, i.e., a flight (see Figures 1 and 2). Once assembled, the auger is bolted to a drilling drive, an encased hydraulic motor and gearbox that spins the attached auger when activated. The drilling drives are in turn pinned to, and powered by, various types of self-propelled machines, such as skid steers, mini-excavators, pressure diggers, digger diggers, foundation drilling rigs, and tractors (see Figure 3).
The specific items covered by the instant protest fall into the following general categories:
Auger heads, the lowermost portion of the auger, each of which contains a pilot bit and either a shank or series of teeth holders (see Figure 1);
Pilot bits and bit screws, which attach to the bottom of the auger head and make initial contact with the surface to be bored, either directly or by means of attached teeth (see Figure 2);
Pilot adapters and pilot bit collars, which enable attachment of certain pilot bits and bit screws to certain auger heads;
Auger teeth, which are set in pilot bits, teeth holders, or shanks, and which either penetrate the surface to be bored, i.e., if set in a pilot bit, or expand the bored hole following initial penetration, i.e., if set in teeth holders or in a shank (see Figure 2);
Teeth holders, each of which houses a single tooth and effectively attaches it to the auger head (see Figure 2);
Shanks, to which multiple teeth are attached and which, like teeth holders, attach to the auger head;
Hubs, which connect assembled augers to drilling drives (see Figure 2);
Wear caps, which cover and protect vacant areas of the auger head after detachment of teeth from these areas; and
Dishes, identified as Part No. 154008, which are used to store augers.
All the above-listed articles are made up primarily or wholly of metal alloys consisting of various combinations of iron, manganese, molybdenum, chromium, nickel, aluminum, copper, and other substances. Some of the pilot bits also contain marginal polymer content on their outer surfaces. With the exception of two hub types, identified as Parts No. 154161 and 154162, all of the subject items contain at least 0.2 percent of molybdenum and/or at least 0.2 percent of chromium. Several of the articles, including the dishes, are cast.
The subject articles were variously entered in six separate entries between May 7, 2013 and November 13, 2013 in subheading 8431.41.00, HTSUS, which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8426, 8429 or 8430: Buckets, shovels, grabs, and grips,” and in subheading 8431.49.90, HTSUS, which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Other: Other.” CBP liquidated the subject auger parts on October 10, 2014 in subheading 8207.19.30, HTSUS, which provides for “Interchangeable tools for handtools, whether or not power operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof: Rock drilling or earth boring tools, and parts thereof: Other, including parts: With cutting part containing by weight over 0.2 percent of chromium molybdenum, or tungsten or over 0.1 percent of vanadium” and in subheading 8207.19.60, HTSUS, which provides for “Interchangeable tools for handtools, whether or not power operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof: Rock drilling or earth boring tools, and parts thereof: Other, including parts: Other.” Protestant now claims that the auger parts are properly classified in subheading 8431.43.80, which provides for “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8426, 8429 or 8430: Parts for boring or sinking machinery of subheading 8430.41 or 8430.49: Other,” or, alternatively, in subheading 8431.49.90, HTSUS, as entered.
ISSUE:
Whether the subject auger components and accessory are properly classified in heading 7325, HTSUS, as other cast articles of iron or steel, in heading 8207, HTSUS, as parts of rock drilling or earth boring tools, or in heading 8431, HTSUS, as parts suitable for use solely or principally with machinery of heading 8430.
LAW AND ANALYSIS:
Initially, we note that the matter protested 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 of the first entry. (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. 3901-14-100840 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(a) because Protestant alleges that the decision against which the protest was filed involves questions of law or fact upon which CBP and the courts have not ruled.
Merchandise imported into the United States is classified under the HTSUSA. 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. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in 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 Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither 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 2016 HTSUS provisions under consideration in the instant case are as follows:
7325 Other cast articles of iron or steel:
Other:
7325.99 Other:
7325.99.50 Other
8207 Interchangeable tools for handtools, whether or not power operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof:
Rock drilling or earth boring tools, and parts thereof:
8207.19 Other, including parts:
8207.19.30 With cutting part containing by weight over 0.2 percent of chromium molybdenum, or tungsten or over 0.1 percent of vanadium
8207.19.60 Other
8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430:
Of machinery of heading 8426, 8429 or 8430:
8431.43 Parts for boring or sinking machinery of subheading 8430.41 or 8430.49:
8431.43.80 Other
Other:
Other
Heading 8207 provides, inter alia, for rock drilling and earth boring tools and parts thereof. Note 1 to Chapter 82, which governs interpretation of heading 8207, states as follows:
Apart from blow torches and similar self-contained torches, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 8209, this chapter covers only articles with a blade, working edge, working surface or working part of:
Base metal…
Note 3 to Section XV defines base metals for purposes of classification in headings of Chapter 82 as follows:
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.
In addition, EN 82.07 counsels the following interpretation of heading 8207:
Whereas (apart from a few exceptions such as machine saw blades) the preceding headings of this Chapter apply in the main to hand tools ready for use as they stand or after affixing handles, this heading covers an important group of tools which are unsuitable for use independently, but are designed to be fitted, as the case may be, into:
hand tools, whether or not power operated (e.g., breast drills, braces and die stocks),
machine tools, of headings 84.57 to 84.65, or of heading 84.79 by reason of Note 7 to Chapter 84,
tools of heading 84.67,
for pressing, stamping, punching, tapping, threading, drilling, boring, reaming, broaching, milling, gear cutting, turning, cutting, morticing or drawing, etc., metals, metal carbides, wood, stone, ebonite, certain plastics or other materials, or for screwdriving.
The heading also includes tools for use with the rock drilling or earth boring machines of heading 84.30.
Dies, punches, drills and other interchangeable tools for machines or appliances other than those specified above are classified as parts of the machines or appliances for which they are intended.
The tools of this heading may be either one-piece or composite articles.
***
Composite tools consist of one or more working parts of base metal…attached to a base metal support either permanently, by welding or insetting or as detachable parts. In the latter case, the tool consists of a base metal body and one or more working parts (blade, plate, point) locked to the body by a device comprising, for example, a bridge plate, a clamping screw or a spring cotter-pin with, where appropriate, a chip-breaking lip…
The tools classified in this heading include:
Rock drilling or earth boring tools, including mining, oil well drilling or sounding tools (e.g. augers, boring bits and drills).
***
Other interchangeable tools, such as:
Tools for dressing, planing, grooving, lapping or trueing.
Tools for morticing, moulding, or tonguing wood, including cutting chains for morticing wood.
Tools for mixing, stirring, etc., materials such as paint, glue, mortar, mastic and coating slip.
Screwdriver bits.
Pursuant to the plain language of heading 8207, HTSUS, the subject merchandise can be described as parts of rock drilling or earth boring tools within the meaning of the heading if: (1) The assembled auger can be described as a rock drilling or earth boring tool; and (2) The auger components can be described as parts of this tool. Because the term “tool” is left undefined in the HTSUS, it must be construed in accordance with its common meaning, which may be ascertained by reference to “standard lexicographic and scientific authorities” and to the pertinent ENs. GRK Can., Ltd. v. United States, 761 F.3d 1354, 1357 (Fed. Cir. 2014). Relying on lexicographic sources, the courts have previously defined “tool” as an item that performs work by, for example, being brought into direct physical contact with, and subsequently manipulating, the material to be worked. See United States v. Bliss & Co. et. al., 6 Ct. Cust. Appls. 433, 440 T.D. 35980 (1915) (“[T[he term ‘tool’ has the broad signification as the synonymous term ‘instruments’ meaning any implement or tool by which work is done.”); T.G. Cullen, Inc. v. United States, 69 Cust. Ct. 8, 13 (Ct. Cust. App. 1972) (“The fact that the air gun will do its work more efficiently when the tool holder is fully loaded with a set of needles does not derogate from the fact that the ‘working portion’…is the needle, which is the part that ‘comes in contact with the surface.’”). It is CBP’s position, consistent with this jurisprudence, that an implement used to directly work a particular surface merits treatment as a tool for tariff classification purposes, even if it is capable of such use only in conjunction with other items. See, e.g., HQ 963639, dated May 21, 2001 (citing Bliss, 6 Cust. Appls. at 440 and Cullen, 69 Cust. Ct. at 13 in determining that a needle used with a pneumatic scaler qualifies as a “tool” for classification purposes); and HQ W968291, dated May 17, 2007 (classifying high-speed cutter for placement in handheld rotary power tool as a tool of heading 8207). This position is supported by EN 82.07, which indicates that augers, boring bits, and similar implements used with machinery of heading 8430 to bore directly into dirt and rock are tools of heading 8207.
Here, the Pengo augers made up by the subject auger components, when attached to drilling drives and vehicular machinery, are used to bore holes in the earth’s crust by displacing dirt and drilling rock. These Pengo augers thus work and manipulate the earth’s surface, and can consequently be described as rock drilling and earth boring “tools,” despite their inability to function in the absence of external power sources. Moreover, the augers’ unique construction satisfies the conditions set forth or explicated in the relevant section, chapter, and explanatory notes. The augers have multiple working edges, including the screw bits and teeth, that are made of base metal alloys. They are composite articles consisting of a body of base metal, i.e., the flight body, to which working edges and various other components are welded or otherwise attached. Therefore, consistent with relevant jurisprudence, CBP precedent, and EN 82.07, these augers qualify as rock drilling and earth boring tools within the meaning of heading 8207, HTSUS.
As to whether the subject articles can be described as parts of these augers, the term “part,” like “tool,” has been left undefined in the HTSUS. In the absence of a statutory definition of “part,” courts have fashioned two distinct yet fully reconcilable tests for determining whether a particular item can be described as such. Bauerhin Techs. Ltd. Pshp. v. United States, 110 F.3d 774, 779 (Fed. Cir. 1997). Under the test initially promulgated in United States v. Willoughby Camera Stores, Inc. (“Willoughby”), 21 C.C.P.A. 322, 324 (1933), an imported item is a part for classification purposes only if can be described as an “integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article.” Bauerhin, 110 F.3d at 779; see also Rollerblade, Inc. v. United States, 282 F.3d 1349, 1354 (noting, in concluding that inline skating pads are accessories rather than parts, that “the roller skates work in the same manner whether the skater wears the protective gear or not”). Under the test set forth in United States v. Pompeo, 43 C.C.P.A. 9, 14 (1955), a good is a “part” if it is “dedicated solely for use” with a particular article and, “when applied to that use…meets the Willoughby test.” Bauerhin, 110 F.3d at 779 (citing Pompeo, 43 C.C.P.A. at 14); Pomeroy Collection, Ltd. v. United States, 783 F. Supp. 2d 1257, 1260 (Ct. Int'l Trade 2011); Ludvig Svensson, Inc. v. United States, 63 F. Supp. 2d 1171, 1178 (Ct. Int'l Trade 1999) (holding that a purported part must satisfy both the Willoughby and Pompeo tests).
Here, most of the subject merchandise is dedicated for use with Pengo augers insofar as it is uniquely constructed for incorporation into, or use with, the augers and cannot be joined to other types of equipment. The majority of the merchandise, including the heads, pilot bits and bit screws, bit collars, teeth, teeth holders, shanks, hubs, and wear caps, is integral to the operation of the incorporating auger. Specifically, the hub enables attachment of the auger to the drilling drive, which in turn provides the power required for the auger’s spinning motion. The auger head makes up the lowermost portion of the auger and houses the pilot bit and teeth. The pilot bit and bit screws penetrate the ground, thereby initiating the boring, while the teeth may be used both for this end or instead to broaden the bored hole following initial penetration. The teeth holders, shanks, pilot adapters, and pilot bit collars bind the various working components to each other and to the flight body. The wear caps protect the unoccupied portions of the auger heads from degradation, in effect enabling the continued, unimpeded operation of the auger. In the absence of one or more of these components, the auger could not effectively bore into the ground. Accordingly, they are parts of Pengo augers, which, as discussed above, are rock drilling and earth boring tools within the meaning of heading 8207. The heads, pilot bits and bit screws, bit collars, teeth, teeth holders, shanks, hubs, and wear caps are therefore classifiable in heading 8207, consistent with CBP precedent concerning substantially similar merchandise. See HQ H245568, dated July 29, 2015 (classifying nozzles for incorporation and use in matrix drill bits in heading 8207, HTSUS). However, the subject dishes, which are used solely to store the Pengo augers and do not enable or contribute to the augers’ earth-boring functionality, cannot be described as parts of rock drilling or earth boring tools and must be classified elsewhere.
In contesting classification of the auger components in heading 8207, Paladin contends that “the plain statutory language…construed according to normal grammatical interpretation” excludes the subject auger components from the heading, yet does not offer an explanation as to why this is the case. By its own terms, heading 8207 unequivocally applies to parts of earth boring tools. Paladin further contends in its Protest that EN 82.07 defines the scope of heading 8207 as applying to hand tools, tools used with hand tools, and tools used with machine tools of headings 8457 to 8465 or of heading 8479. However, nowhere does the EN indicate that heading 8207 even applies to hand tools, and it in fact states that hand tools are classified elsewhere in the HTSUS. Nor does the EN state that the machines into which rock drilling and earth boring tools of the heading are fitted must be operated by hand.
Paladin additionally contends that rock drilling and earth boring tools of the heading must be “interchangeable,” whereas several of the Pengo augers are not. Paladin argues that this interpretation of heading 8207 is supported by the heading’s grammatical construction, insofar as the terms “interchangeable” and “earth boring and rock drilling tools” are delineated only by commas, rather than by a period or semicolon. However, the placement of the term “interchangeable” immediately preceding the disjunctive “tools for hand tools…or for machine-tools” indicates the requirement of interchangeability is restricted to tools for use with one or the other of these. As it appears in the heading, “earth boring and rock drilling tools,” is not similarly preceded by the qualifier “for.” Moreover, while it is not delineated from the remainder of the heading by a semicolon, it is offset by the conjunction “and,” which indicates that these tools’ inclusion in the heading is in addition to those that must be interchangeable. Despite Paladin’s assertions to the contrary, this exact interpretation is counseled by EN 82.07, which states that the heading applies to “tools which are unsuitable for use independently, but are designed to be fitted” into a finite list of tools, including hand tools, machine tools of various headings, and tools of heading 8467, HTSUS, and that “the heading also includes tools for use with…rock drilling or earth boring machines.” (emphasis added). Accordingly, it remains our position that because the complete Pengo augers are rock drilling and earth boring tools described by heading 8207, HTSUS, the subject merchandise, with the exception of the dishes, is classifiable in the heading as parts of such tools.
We next consider heading 8431, HTSUS, which provides for parts suitable for use solely or principally with machinery of heading 8430, HTSUS. In turn, heading 8430, HTSUS, provides for “other” extracting or boring machinery. EN 84.30 states, in pertinent part, as follows:
The heading includes:
(III) EXTRACTING, CUTTING OR DRILLING MACHINERY
This is mainly used in mining, well drilling, tunnelling, quarrying, clay cutting, etc.
***
Augering machines, hand or power operated, for boring holes in the ground (e.g., for setting trees or fencing posts), but not including hand tools of Chapter 82.
EN 84.31 states, in pertinent part, as follows:
This heading also excludes:
***
Rock drilling bits and chisels, boring bits, auger bits, and similar rock drilling or earth boring tools (heading 82.07).
Paladin contends that the subject merchandise is properly classified in heading 8431 because it consists of parts of “augering machines,” which, according to EN 84.30, fall within the scope of heading 8430, HTSUS. Paladin specifically asserts that the “augering machine” is made up of the auger and drilling drive, both of which are “essential to performing the augering function and cannot function without [each] other,” and that the subject merchandise is “specifically designed, marketed and sold” and is “solely or principally used” with this machine. However, even assuming arguendo that the auger and drilling drive together constitute an “augering machine” within the meaning of EN 84.30, the courts have made clear that a subpart of an intermediate part that is itself classifiable as an article is to be treated as a part of that article. See Mitsubishi Elecs. Am. v. United States, 882 F. Supp. 171, 175 n.3 (Ct. Int’l Trade 1995) (“[A] subpart of a particular part of an article is more specifically provided for as a part of the part than as a part of the whole.”); Liebert v. United States, 60 Cust. Ct. 677, 685-686 (Cust. Ct. 1968) (“In our view, it is much more logical to hold that since clutches which are parts of winches are classifiable under the specific provision for ‘clutches’ rather than as parts of winches, clutch parts are classifiable under the provision for parts of clutches rather than as parts of winches.”). The instant auger components are integrated only into Pengo augers, which, according to Paladin’s contentions, are themselves parts of the complete augering machines. Consequently, despite Paladin’s assertions to the contrary, the components are clearly parts of augers but could only be described as parts of parts of augering machines. In effect, because augers and their parts are provided for in heading 8207, HTSUS, the subject components are properly classified in that heading rather than in heading 8431, HTSUS.
Paladin also contends that various CBP rulings, including HQ 966134, dated March 26, 2003, New York Ruling Letter (NY) H81336, dated June 6, 2001, NY F82480, dated February 2, 2000, and NY E81922, dated May 19, 1999, constitute binding precedent that necessitates classification of the subject articles in heading 8431, HTSUS. However, none of the cited rulings involved the classification of parts of augers or even of rock drilling or earth boring tools, all of which are specifically provided for in heading 8207, HTSUS. Moreover, as discussed above, we determined in HQ H245568, supra, that a component of a drill for use in rock drilling, an article far more akin to the instant merchandise than are the articles at issue in the rulings cited by Paladin, is properly classified in heading 8207, HTSUS. Accordingly, we remain of the position that the subject articles are not classifiable in heading 8431, HTSUS.
Finally, regarding classification of the subject dishes, we consider heading 7325, HTSUS, which provides for “other” cast articles of iron or steel. The General EN to Chapter 73 states, in pertinent part, as follows:
GENERAL
This Chapter covers a certain number of specific articles in headings 73.01 to 73.24, and in headings 73.25 and 73.26 a group of articles not specified or included in Chapter 82 or 83 and not falling in other Chapters of the Nomenclature, of iron (including cast iron as defined in Note 1 to this Chapter) or steel.
As articles of cast steel alloy that are not classifiable in headings 8207 or 8431 or elsewhere in the Nomenclature, the subject dishes are properly classified in heading 7325, HTSUS. The balance of the subject articles, all of which are specifically described by heading 8207, HTSUS, remain classified in that heading.
We lastly note that of the auger components classified in heading 8207, HTSUS, the subject hubs identified as Parts No. 154161 and 154162 are specifically classified in subheading 8207.19.60, HTSUS, because they lack the requisite chromium molybdenum, tungsten, or vanadium content for classification in subheading 8207.19.30, HTSUS. The remaining auger components, all of which have the requisite chromium molybdenum content for classification in subheading 8207.19.30, are specifically classified there.
HOLDING:
By application of GRI 1, the subject dishes identified as Part No. 154008 are classified in heading 7325, HTSUS, specifically in heading 7325.99.5000, HTSUSA (Annotated), which provides for “Other cast articles of iron or steel: Other: Other: Other.” The 2016 general column one rate of duty for subheading 7325.99.5000, HTSUSA, is 2.9% ad valorem.
By application of GRIs 1 and 6, the subject hubs identified as Parts No. 154161 and 154162 are classified in heading 8207, HTSUS, specifically in subheading 8207.19.6090, HTSUSA, which provides for “Interchangeable tools for handtools, whether or not power operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof: Rock drilling or earth boring tools, and parts thereof: Other, including parts: Other: Other: Other.” The 2016 general column one rate of duty for subheading 8207.19.6090, HTSUSA, is 2.9% ad valorem.
By application of GRIs 1 and 6, the remaining merchandise at issue is classified in heading 8207, HTSUS, specifically in subheading 8207.19.3090, HTSUSA, which provides for “Interchangeable tools for handtools, whether or not power operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof: Rock drilling or earth boring tools, and parts thereof: Other, including parts: With cutting part containing by weight over 0.2 percent of chromium molybdenum, or tungsten or over 0.1 percent of vanadium: Other: Other.” The 2016 general column one rate of duty for subheading 8207.19.3090, HTSUSA, is 5.0% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at www.usitc.gov/tata/hts/.
You are instructed to DENY the Protest, except to the extent reclassification of the merchandise as indicated above results in a partial allowance.
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 website 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