CLA-2-84:RR:NC:1:103 I82774
Mr. Craig M. Schau
Emery Customs Brokers
6940 Engle Road, Suite A
Middleburg Heights, OH 44130
RE: The tariff classification of conveyor brackets from Sweden or Germany
Dear Mr. Schau:
In your letter dated May 23, 2002 on behalf of FlexLink Systems you requested a tariff classification ruling.
With your inquiry you submitted samples and descriptive literature on die-cast aluminum brackets for use on models XS, XL, XM, XH and XK conveyors. The brackets are available in fixed and adjustable versions, and also as angle brackets. The fixed guide rail brackets will be used to affix conveyor track guide rails of different sizes to support beams. One end of the bracket will be fastened to the beam by means of T-bolts and nuts, while the other end of the bracket will be attached to the guide rail by spring pins (the T-bolts, nuts, and spring pins are separate articles which are not considered part of this ruling). The fixed brackets are available in widths ranging from 11 to 90 millimeters, and may be used in conjunction with distance pieces (also known as spacers) to accommodate different track widths.
Adjustable guide rail brackets will be used when quick adjustment of the conveyor track width is necessary. Like the fixed brackets, they will be attached to support beams by T-bolts and nuts, and to the guide rails by spring pins. Again, distance pieces are available to increase the maximum track width. The die-cast aluminum angle brackets will be used to connect combinations of horizontal and vertical conveyor beams together.
You suggested that these brackets may be classifiable in subheading 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for, inter alia, brackets and similar fixtures. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and Customs believes the ENs should always be consulted. See T.D. 89-80. Brackets for machinery such as conveyors are not within the exemplars found in the ENs for heading 8302. Accordingly, the brackets are not classifiable in subheading 8302.50.0000, HTS.
The applicable subheading for the fixed, adjustable and angle conveyor brackets will be 8431.39.0010, HTS, which provides for parts suitable for use solely or principally with the machinery of heading 8428: other: of elevators and conveyors. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Horowitz at 646-733-3010.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division