CLA-2 OT:RR:CTF:TCM H042584 JPJ
Mr. Robert Gardenier
M.E. Dey & Co. Inc.
5007 South Howell Avenue
P.O. Box 370080
Milwaukee, WI 53237-0080
RE: Classification of lawn sweeper bags; Revocation of NY K87594
Dear Mr. Gardenier:
This letter is to inform you that U.S. Customs and Border Protection (CBP) has reconsidered New York Ruling letter (NY) K87594, issued to you on July 22, 2004. CBP has determined that NY K87594 is incorrect.
In NY K87594, we determined that lawn sweeper bags designed to be pulled behind a lawn tractor and made predominantly of plastics were classified under heading 3926, HTSUS, as other articles of plastics.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI, notice of the proposed action was published on August 6, 2009, in the Customs Bulletin, Vol. 43, No. 31. One comment was received in support of the notice.
FACTS:
In NY K87594, the product was described as follows:
The product is described as a lawn sweeper bag designed to be pulled behind a lawn tractor. The bag is imported without metal supports, which are added after importation. You state that the bottom is laminated vinyl and the sides are low density polyethylene. The samples are composed predominantly of plastics. Each sample bag has a bottom made of thick, embossed plastic sheeting. The three sides are made of textile fabric heavily and visibly coated with a plastic material. Material of this construction is considered to be of chapter 39 plastics for tariff classification purposes. The top is made of woven strip material.
ISSUE:
Are the lawn sweeper hopper bags classifiable under heading 3926, HTSUS, as “Other articles of plastics”, or under heading 8479, as “Parts” of “Machines and mechanical appliances having individual functions”?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
The HTSUS provisions under consideration are as follows:
Other articles of plastics and articles of other materials of headings 3901 to 3914:
8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof:
Note 2 to Section XVI (which includes Chapter 84), HTSUS, states, in relevant part:
2. Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
* * *
(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517[.]
The Harmonized Commodity Description and Coding System Explanatory Notes ("EN’s") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
General Explanatory Note (I)(B) to Section XVI, HTSUS, states, in relevant part:
GENERAL
GENERAL CONTENT OF THE SECTION
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(B) In general, the goods of this Section may be of any material. In the great majority of cases they are of base metal, but the Section also covers certain machinery of other materials (e.g., pumps wholly of plastics) and parts of plastics, of wood, precious metals, etc.
Heading 3926, HTSUS, provides, in relevant part, for “other articles of plastics”. However, it is a so-called "basket" provision within Chapter 39, in which classification "is appropriate only when there is no tariff category that covers the merchandise more specifically." See EM Industries, Inc. v. United States, 22 Ct. Int’l Trade 156, 165, 999 F. Supp. 1473, 1480 (1998) ("'Basket' or residual provisions of HTSUS Headings. . . are intended as a broad catch-all to encompass the classification of articles for which there is no more specifically applicable subheading"). See also Apex Universal, Inc., v. United States, 22 Ct. Int’l Trade 465 (CIT 1998).
Heading 8479, HTSUS, provides for machines that have individual functions as well as their parts. In HQ H029996, dated November 7, 2008, CBP classified, among other merchandise, lawn sweepers, imported without the lawn sweeper bags, under heading 8479, HTSUS. Because the lawn sweeper bags are dedicated solely for use with the lawn sweeper, we now conclude that the lawn sweeper bags are “parts” of the lawn sweeper within the meaning of the HTSUS, and the text of heading 8479, HTSUS. See Bauerhin Technologies Limited v. United States, 914 F.Supp. 554, (Ct. Int’l Trade, 1995).
Per EM Industries, we find that heading 8479, HTSUS, provides a more specific description of the bags as a part of a machine that has an individual function than does heading 3926, HTSUS, which more generally provides for other articles of plastics. Pursuant to Note 2(b) to Section XVI, which states, in relevant part, that “. . .parts, if suitable for use solely or principally with a particular kind of machine. . .are to be classified with the machines of that kind. . .”, the lawn sweeper hopper bags are classified in heading 8479, (subheading 8479.90) HTSUS.
HOLDING:
Pursuant to GRI 1 and Note 2(b) to Section XVI, HTSUS, the lawn sweeper hopper bags are classified in heading 8479, HTSUS. Specifically, they are classified in subheading 8479.90.94, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other.” The 2009 column one general rate of duty is Free.
Duty rates are provided for convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY K87594, dated July 22, 2004, is revoked.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division