CLA-2 CO:R:C:G 086869 JMH
District Director
U.S. Customs Service
111 West Huron St.
Buffalo, NY 14202
RE: Internal Advice 12/90 ("IA 12/90"), portable strapping
dispensers; machines and mechanical devices having
individual functions; other articles of iron or steel
Dear Sir:
The following is our decision on Internal Advice 12/90 ("IA
12/90"). IA 12/90 was submitted on behalf'of John G. Wilson
Machine Ltd., to resolve a difference of opinion between the ports
of Buffalo, New York and Detroit, Michigan on the classification
under the Harmonized Tariff Schedule of the United States Annotated
("HTSUSA") for certain portable strapping dispensers.
FACTS:
The articles in question are several models of portable
strapping dispensers. The models consist of a welded steel frame,
some of which are mounted on wheels, and a protruding screw for
holding a reel of continuous metal or plastic strapping. Two disks
and a wingnut are affixed to the protruding screw for holding the
strapping reel. The reel of strapping rotates as the strapping
material is pulled off by hand. The strapping material is used
with a hand-operated strapping device which tensions and seals the
strapping tightly around a container, thus ensuring it is securely
closed. A separate handoperated nipper is then used to cut the
strapping material from the reel. Some of the dispenser models are
equipped with a brake which prevents the reel from spinning out of
control and unraveling the strapping material. The brake consists
of a spring-operated rubber roller which presses against the
strapping.
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You and the IA applicant believe that the dispensers are
classified in subheading 8422.40.90, HTSUSA. This subheading
describes ,'...machinery for filling, closing, sealing, capsuling
or labeling bottles, cans, boxes, bags or other containers;
other packing or wrapping machinery...Other...Othe..." The
port of Detroit, Michigan suggest classification in subheading
7326.90.90, HTSUSA. This classification describes "Other articles
of iron or steel...Other...Other..."
ISSUE:
What is the proper classification for the portable strapping
dispensers?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUSA, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes and..."
The Buffalo District and the IA applicant believe that
heading 8422, HTSUSA, covers the dispensers. To be classified in
Chapter 84, HTSUSA, under heading 8422, the articles must
generally be machinery and mechanical appliances. Explanatory
Note 84 (A), Harmonized Commodity Description and Coding System
("HCDCS"), Vol. 3, p. 1136. Certain models of the dispensers
contain a brake. The brake operates on mechanical principles.
Therefore, the models of dispensers that include brakes are
mechanical appliances within the meaning of Chapter 84. Since
some of the models of dispensers do not have brakes those models
cannot be considered mechanical appliances of Chapter 84.
Dispensers with brakes
In accordance with GRI 1, the terms of the headings must
first be met for classifying the dispensers with brakes. Heading
8422 includes machines which perform "packing or wrapping." The
strapping dispensers do not perform any packing or wrapping
function. They simply provide a more efficient manner by which
strapping materials may be utilized. Therefore, the dispensers
with brakes cannot be classified under heading 8422 since the
terms of the heading are not met.
There are no headings in Chapter 84 which specifically
describe the function of the strapping dispensers. However, as
stated previously the dispensers with brakes are mechanical
appliances covered by Chapter 84. Therefore, the appropriate
heading for the dispenser with brakes is heading 8479, HTSUSA.
Heading 8479 describes "Machines and mechanical appliances having
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individual functions, not specified or included elsewhere in
this chapter..." The proper classification for the strapping
dispensers with brakes is in subheading 8479.89.90, HTSUSA, as
"Machines and mechanical appliances having individual functions,
not specified or included elsewhere in this chapter...Other...
Other..."
Dispensers without brakes
The dispensers without brakes are not mechanical appliances.
Thus, they do not fall under heading 8479. Since they cannot be
classified by their function, the dispensers without brakes must
be classified according to their constituent materials. The
dispensers are made of steel. Heading 7326, HTSUSA, covers
"Other articles of iron or steel..." Therefore, the appropriate
classification for the strapping dispensers without brakes is
subheading 7326.90.90, as "Other articles of iron or steel...
other...other..."
HOLDING:
The portable strapping dispensers with brakes are mechanical
appliances by virtue of the mechanical operation of their brakes.
Mechanical appliances are generally classified in Chapter 84,
HTSUSA. In accordance with GRI 1, heading 8479 covers the
dispensers with brakes. The appropriate classification for the
dispenser with brakes is subheading 8479.89.90, HTSUSA, as
"Machines and mechanical appliances having individual functions,
not specified or included elsewhere in this chapter...Other...
Other..."
The portable strapping dispensers without brakes are not
mechanical appliances, and therefore, do not meet the terms of
heading 8479. Since they cannot be classified according to their
functLon, they must be classified according to the constituent
material. The dispensers are made of steel, and therefore, they
are covered by heading 7326. The appropriate classification for
the portable strapping dispenser without brakes is in subheading
7326.90.90, as "Other articles of iron or steel...Other...
Other..."
Please advise the Internal Advice applicant of this
decision.
Sincerely,
John Durant, Director
Commercial Rulings Division