CLA-2 RR:CR:GC 961660 JAS

Port Director of Customs
2nd. & Chestnut Sts.
Philadelphia, PA 19106

RE: PRD 1101-97-100407; Engine Oil Coolers; Apparatus Consisting of Cooler, Filter, Oil Pressure Switch, Temperature Sensor, Heat Exchanger, Water Inlet/Outlet Pipe; Device for Cooling Oil in an Internal Combustion Engine; Machinery or Plant for Treating Materials by a Change of Temperature Such as Cooling; Parts Suitable for Use With Internal Combustion Engines, Heading 8409

Dear Port Director:

This is our decision on Protest 1101-97-100407, filed against your classification under the Harmonized Tariff Schedule of the United States (HTSUS) of engine oil coolers. The entry under protest was liquidated on August 15, 1997, and this protest timely filed on September 2, 1997.

FACTS:

The Customs Forms 19 and 6445 describe the engine oil cooler as apparatus consisting primarily of a cooler, filter head, pressure switch, temperature sensor, heat exchanger core, sealing and dividing rings, and water inlet/outlet pipe. A submitted automotive classification flowchart describes it as a device that prevents engine oil from overheating, presumably by running cold water parallel to the flow of the oil and extracting heat from the oil through the heat exchanger. There is no further description of the device.

The merchandise was originally entered under a provision of HTSUS heading 8709, for other parts and accessories of motor vehicles of headings 8701 to 8705. Your office determined that the engine oil cooler was a composite article, with the essential - 2 - character imparted by the cooling element. Consequently, the entry was liquidated under a provision in HTSUS heading 8419, machinery or plant for the treatment of materials by a process involving a change of temperature, such as cooling. The protestant now maintains the engine oil cooler is provided for in heading 8409, as parts suitable for use solely or principally with the engines of heading 8407 or 8408. Protestant states that the oil cooler is integral to the engine, and asserts that heading 8419 describes apparatus that is essentially industrial. The engine oil cooler is not industrial according to protestant.

The provisions under consideration are as follows:

8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408:

8409.91 Suitable for use solely or principally with spark-ignition internal combustion piston engines (including rotary engines):

8409.91.50 Other

* * * *

8419 Machinery, plant or laboratory equipment ...for the treatment of materials by a process involving a change of temperature such as...cooling, other than machinery or plant of a kind used for domestic purposes:

8419.89 Other:

8419.89.90 Other

ISSUE:

Whether the engine oil cooler is plant or machinery of heading 8419.

- 3 -

LAW AND ANALYSIS: Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified 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. Though 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. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

As to protestant’s claim under heading 8409, not every article that is integral to another article is a part under the HTSUS. A “part,” for tariff purposes, is an integral, constituent component of another article that is necessary to the completion of the article with which it is used, and which enables that article to function in the manner for which it was designed. Engine oil coolers are not standard engine components. They are often sold in so-called towing packages, for vehicles with large engines that burn hot or are used in heavy service applications, such as vans. We recognize that without an oil cooler an engine’s oil may eventually overheat, become thick and syrupy, and even burn off. Nevertheless, internal combustion engines of heading 8707 are complete and fully functional articles in and of themselves, and do not require an engine oil cooler for their operation. Engine oil coolers are not “parts” for tariff purposes.

As to the liquidated provision, the 8419 heading text specifically excludes machinery or plant of a kind used for domestic purposes, but is otherwise unrestricted as to the scope of application. Relevant ENs, at p. 1271, state that with certain exceptions not applicable here, heading 8419 covers machinery and plant designed to submit materials (solid, liquid or gaseous) to a heating or cooling process in order to cause a simple change of temperature, or to cause a transformation of the materials resulting principally from the temperature change. But the heading excludes machinery and plant in which the heating or cooling, even if essential, is merely a secondary function designed to facilitate the main mechanical function of the machine or plant. Machinery and plant of heading 8419 may or may - 4 -

not incorporate mechanical equipment. The function of the engine oil cooler is to submit a liquid to a cooling process in order to cause a simple change of temperature. It is described by these ENs.

HOLDING:

Under the authority of GRI 1, the engine oil coolers under protest are provided for in heading 8419. They are classifiable in subheading 8419.89.90, HTSUS.

The protest should be DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.ustreas.gov, by means the Freedom of Information Act, and other methods of public distribution.


Sincerely,

John Durant, Director
Commercial Rulings Division