CLA-2 CO:R:C:M 952951 DWS
District Director
U.S. Customs Service
909 First Avenue, Room 2039
Seattle, WA 98174
RE: Protest No. 3001-92-100608; Tractor Hitch Parts; Ratchet Jack;
Explanatory Note 84.32; HQ 085222; 8432.80.00; 8432.90.00;
8708.99.50
Dear Sir:
This is our response on Application for Further Review of
Protest No. 3001-92-100608, dated July 9, 1992, concerning your
action in classifying and assessing duty on tractor hitch parts and
ratchet jacks under the Harmonized Tariff Schedule of the United
States (HTSUS).
FACTS:
The merchandise consists of tractor hitch parts and ratchet
jacks. The parts are comprised of adjustable side links, a
stabilizer bracket, a check chain eyebolt, an adjustable stabilizer
arm, a lift arm, a lynch pin, a swinging drawbar hanger, a swinging
drawbar, a drawbar, stay straps, a check chain clevis, and a top
link. It is our understanding that the parts are imported in bulk
shipments and are used for inventory and part replacement purposes.
An assembled three point hitch is a mechanism used to attach
various implements such as plows, mowers, and cultivators to the
rear of a farm tractor. It allows a tractor operator to raise,
lower, or tilt an implement to whatever position desired.
The ratchet jack, which can be attached to a farm tractor,
replaces a standard hydraulic cylinder using a ratchet system on
implements requiring infrequent use of fine adjustment. It is our
understanding that the ratchet jack is mainly used to pull sections
of electric fence wire together so that they may be connected. It
can also be used to pull an implement closer to the tractor to
which the ratchet jack is attached.
ISSUE:
What is the proper classification of the tractor hitch parts
and the ratchet jack under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
The ratchet jack was entered under subheading 8432.80.00, HTSUS,
which provides for: "[a]gricultural, horticultural or forestry
machinery for soil preparation or cultivation; lawn or sports
ground rollers; parts thereof: [o]ther machinery." The tractor
hitch parts were entered under subheading 8432.90.00, HTSUS, which
provides for: "[p]arts."
However, the entry was liquidated under subheading 8708.99.50,
HTSUS, which provides for: "[p]arts and accessories of the motor
vehicles of headings 8701 to 8705: [o]ther: [o]ther: [o]ther."
We will first deal with the classification of the tractor
hitch parts. In part, Explanatory Note 84.32 (pp. 1208 - 1209)
states that:
[t]his heading covers machines, whatever their mode of
traction, used in place of hand tools, for one or more of the
following classes of agricultural, horticultural, or forestry
work, viz.:
(I) Preparing the soil for cultivation (clearing, breaking,
tilling, ploughing, loosening, etc.)
(II) Spreading or distributing fertilisers, including manure,
or other products to improve the soil.
(III) Planting or sowing.
(IV) The working or maintenance of the soil during the growing
period (hoeing, weeding, cleaning, etc.).
Complete three point hitches are not classifiable under
heading 8432, HTSUS, because they do not perform any of the
functions listed under Explanatory Note 84.32. Therefore, because
hitches are not described under heading 8432, HTSUS, parts of
hitches are not described under the parts provision of heading
8432, HTSUS.
It is our position that a complete tractor hitch is a part of
a tractor suitable for agricultural use and is therefore
classifiable under subheading 8708.99.10, HTSUS. The hitch is
essential in attaching various implements used to perform farm
work. Consequently, the tractor hitch parts are also parts of a
tractor suitable for agricultural use. See HQ 085222, dated
November 17, 1989.
Because the lynch pin can be used to attach other types of
hitches to a tractor or to another motor vehicle, we find that it
is not a part classifiable under heading 8708, HTSUS. Because it
is not classifiable elsewhere under the HTSUS, it is classifiable
under subheading 7326.90.90, HTSUS, which provides for: "[o]ther
articles of iron or steel: [o]ther: [o]ther: [o]ther: [o]ther."
With regard to the classification of the ratchet jack, it is
not classifiable under heading 8432, HTSUS, for the same reasons
why a complete tractor hitch is not classifiable there. The
ratchet jack does not perform any of the functions listed under
Explanatory Note 84.32.
Because the ratchet jack is not described anywhere under the
HTSUS, we find that it is classifiable under subheading 8479.89.90,
HTSUS, which provides for: "[m]achines and mechanical appliances
having individual functions, not specified or included elsewhere
in this chapter; parts thereof: [o]ther machines and mechanical
appliances: [o]ther: [o]ther."
HOLDING:
The tractor hitch parts, except for the lynch pin, are
classifiable under subheading 8708.99.10, HTSUS, which provides
for: "[p]arts of tractors suitable for agricultural use." The
lynch pin is classifiable under subheading 7326.90.90, HTSUS, which
provides for: "[o]ther articles of iron or steel: [o]ther: [o]ther:
[o]ther: [o]ther."
The ratchet jack is classifiable under subheading 8479.89.90,
HTSUS, which provides for: "[m]achines and mechanical appliances
having individual functions, not specified or included elsewhere
in this chapter; parts thereof: [o]ther machines and mechanical
appliances: [o]ther: [o]ther."
With regard to the classification of the ratchet jack and the
lynch pin, because the rate of duty under the classification
indicated above is more than the liquidated rate, you are
instructed to deny the protest.
With regard to the classification of the tractor hitch parts,
because reclassification of the merchandise as indicated above will
result in the same rate of duty as claimed, you are instructed to
allow the protest.
A copy of this decision should be attached to the Customs Form
19 and provided to the protestant as part of the action on the
protest.
Sincerely,
John Durant, Director