CLA-2 CO:R:C:M 953551 MBR
Ms. Kathleen Crawford
BDP International Inc.
1017 4th Avenue
Lester PA 19029-1813
RE: AMREP; Phonic Wheel Simulator; PWS02; Automotive Anti-Lock
Break Testing Equipment; Measuring or Checking Instruments;
HQ 953382; HQ 089391; HQ 087498; United States v. Corning
Glass Works; Functional Unit
Dear Ms. Crawford:
This is in reply to your letter of December 8, 1992,
requesting classification of the Phonic Wheel Simulator ("PWS02"),
under the Harmonized Tariff Schedule of the United States (HTSUS).
Your request has been forwarded to this office for reply.
FACTS:
The "Phonic Wheel Simulator" is described as a fiber optic
system used to simulate the magnetic flux generated by a phonic
wheel on a sensor (e.g., ABS systems, speed and RPM detectors) in
order to simulate how anti-skid automotive systems behave under
hazardous electromagnetic conditions. This system allows a dynamic
test to be performed on ABS systems without actually turning any
parts.
The PWS02 system, which will be imported as a functional unit,
contains the following units: 1) mainframe control unit; 2) OSMO2B
plug-in four channel base unit(s); 3) a maximum of four OSMO2S
satellite units (one for each of the OSMO2B channels); 4) SCU
sensor coupling unit; 5) FCmmm monofiber optical cables (mmm is the
cable length in meters); and 6) CB1 OSMO2S battery charger.
The stimulation signal is a sinusoidal waveform generated by
the PWS02. The frequency of the waveform is completely selectable
by the user. Although these machines do not actually perform any
measurements or checking themselves, they are required for certain
measuring and checking applications.
-2-
ISSUE:
Is the PWS02 testing system classifiable under subheading
8543.20.00, HTSUS, which provides for "[e]lectrical machines
n.s.p.f...; [s]ignal generators," or is it properly classifiable
under subheading 9031.80.00, HTSUS, which provides for:
"[m]easuring or checking instruments, appliances and machines, not
specified or included elsewhere in this chapter: [o]ther
instruments, appliances and machines"?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
There is no controversy that the PWS02 is used exclusively for
measuring or checking automotive ABS systems. Furthermore,
although these instruments do not actually perform any measurements
themselves, they are required for certain measuring or checking
applications.
Subheading 9031.80.00, HTSUS, provides for: "[m]easuring or
checking instruments, appliances and machines, not specified or
included elsewhere in this chapter: [o]ther instruments, appliances
and machines."
The question before us is whether the instant merchandise is
classifiable in heading 9031, HTSUS, since it is used in the
process of measuring or checking, but does not actually perform the
measuring or checking operation.
In HQ 089391, dated February 6, 1992, and HQ 087498, dated
October 9, 1990, Customs has held that equipment which is
principally used in the process of measuring or checking is
classifiable under that provision, even if it does not actually
perform the measuring or checking operation itself. See United
States v. Corning Glass Works, 66 CCPA 25, 586 F.2d 822 (1978), in
which the court stated that the provision for "checking
instruments" clearly and unambiguously encompasses machines that
carry out steps in a process for inspecting.
Similarly, HQ 087498, held that pursuant to GRI 3(a), a
chapter 90 chemical analysis machine heading provides more
specifically for merchandise than does heading 8543, HTSUS, which
is a general provision for electrical machines not provided for
more specifically elsewhere.
-3-
Additionally, HQ 953382, dated April 15, 1993, held that a
"Power Current Generator" and a "Line Impedance Stabilization
Network" were classifiable as apparatus for measuring or checking,
even though those instruments did not actually perform the
measuring and checking.
Therefore, heading 9031, HTSUS, provides more specifically for
the instant merchandise than does heading 8543, HTSUS.
The Legal Notes to section XVI provide guidance for the
classification of functional units. Legal Note 4 states as
follows:
Where a machine (including a combination of machines) consists
of individual components (whether separate or interconnected
by piping, by transmission devices, by electric cables or by
other devices) intended to contribute together to a clearly
defined function covered by one of the headings in chapter 84
or chapter 85, then the whole falls to be classified in the
heading appropriate to that function.
Chapter 90, Legal Note 3, states: "[t]he provisions of note
4 to section XVI apply also to this chapter." Clearly, the instant
importation is a machine or combination of machines intended to
contribute together to the clearly defined function of measuring
or checking.
HOLDING:
The AMREP Phonic Wheel Simulator ("PWS02") is classifiable in
subheading 9031.80.00, HTSUS, which provides for: "[m]easuring or
checking instruments, appliances and machines, not specified or
included elsewhere in this chapter: [o]ther instruments, appliances
and machines." The General rate of duty is 4.9% ad valorem.
Sincerely,
John Durant, Director