CLA-2 RR:TC:MM 958727 JAS

Arthur K. Purcell, Esq.
Neville, Peterson & Williams
80 Broad Street
New York, NY 10004

RE: NY 814292 Affirmed; Marine Steering Wheel, Stainless Steel Steering Wheel For Vessels; Articles of Iron or Steel, Heading 7326; Machines, Mechanical Appliances, Parts. Heading 8479

Dear Mr. Purcell:

In your letter dated December 5, 1995, on behalf of The Pacific Bridge Company, you ask for reconsideration of a ruling on the classification of a marine steering wheel under the Harmonized Tariff Schedule of the United States (HTSUS). A sample was submitted.

FACTS:

In NY 814292, issued to your client through its representative on September 13, 1995, the Area Director of Customs, New York Seaport, held that a stainless steel steering wheel for a boat was classifiable as an article of iron or steel, in subheading 7326.90.85, HTSUS . The sample submitted with this request measures sixteen inches in diameter with five spokes attached to a hub 2 « inches in diameter at the front tapering to 2 « inches at the back. Essentially, the wheel is a tiller held and turned by the pilot or navigator and used with a shaft, bearings, bevel gears or gearing, among other interposed apparatus, to manipulate the rudder and thus steer the boat. The various dictionary definitions of the term steering wheel which you quote comport with the description above.

You state that steering and rudder equipment for ships, other than rudders themselves, is provided for in HTS heading 8479. Specifically, you argue that turning the steering wheel transmits mechanical energy through the vessel's steering system to the rudder. You claim that because the steering wheel forms an essential part of the vessel's steering and rudder system it is classifiable in subheading 8479.90.95, - 2 -

HTSUS, a provision for other parts of mechanical appliances having individual functions, not specified or included elsewhere in [chapter 84]. Alternatively, you claim that because the steering wheel is part of the steering transmission of the boat, and transmits power and energy to the rudder, it is provided for in HTS heading 8483 as a transmission "element."

The provisions under consideration are as follows:

7326 Other articles of iron or steel:

7326.90 Other:

Other:

7326.90.85 Other...4.6 percent ad valorem

* * * *

8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in [chapter 84]: 8479.90 Parts:

8479.90.95 Other...2.2 percent ad valorem

* * * *

8483 Transmission shafts...and cranks;...gears and gearing; parts thereof:

8483.40 Gears and gearing...chain sprockets and other transmission elements entered separately...:

8483.40.90 Gears and gearing...chain sprockets and other transmission elements entered separately ...2.5 percent ad valorem

ISSUE:

Whether marine steering wheels are machines, mechanical appliances or parts thereof. - 3 -

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 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 provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

The premise on which the parts claim under subheading 8479.90.95 is based is found in the heading 84.79 ENs at p. 1318, which list under (III) MISCELLANEOUS MACHINERY, steering and rudder equipment for ships, other than the rudders themselves (usually heading 73.25 or 73.26), and automatic pilots (Gyro pilots) of heading 90.14. The claim is that the steering wheel is part of steering and rudder equipment. In accordance with Section XVI, Note 2(b), HTSUS, parts that are not goods included in any heading of chapters 84 or 85, and which are solely or principally used with a particular kind of machine or with a number of machines of the same heading (including a machine of heading 8479), are to be classified with the machines of that kind.

In this case, you do not identify the particular components or mechanical apparatus claimed to constitute steering and rudder equipment for ships, and of which the steering wheel is claimed to be a part. The cited ENs exclude rudders from steering and rudder equipment. However, rather than referring them to the parts provision in subheading 8479.90.95, the ENs refer the rudders to headings 73.25 or 73.26. From this, it can reasonably be inferred that the steering wheel should also be referred to heading 73.25 or 73.26.

Concerning the alternative claim as a transmission element under subheading 8483.40.90, GRI 1 states that in classifying goods the terms of the headings and any relative section and chapter notes are paramount. Heading 8483 provides, among other things, for gears and gearing. The basic gear is a toothed wheel, the teeth of one gear creating rotary movement by engaging with the teeth of another gear. There is no evidence that by function and design marine steering wheels are in any way analogous to gears and gearing for purposes of heading 8483. - 4 -

HOLDING:

Under the authority of GRI 1, stainless steel steering wheels for boats are provided for in heading 7326. They are classifiable in subheading 7326.90.85, HTSUS. NY 814292, dated September 13, 1995, is affirmed.


Sincerely,


John Durant, Director
Tariff Classification
Appeals Division