CLA-2:CO:R:C:G 082655 JAS

Steven W. Baker, Esq.
Bellsey and Baker
100 California Street, Suite 670
San Francisco, California 94111

RE: Tower Crane Components

Dear Sir:

In your submission of July 11, 1988, you inquire as to the classification of tower sections, foundation anchors, and tie-in frames or assemblies from West Germany, all designed for use with the Liebherr Hammerhead HC class tower crane. Our ruling follows.


Tower sections are 19 foot and 38 foot long welded steel lattices. They are stacked on top of one another and joined by pin and bolt connectors to form a vertical support or mast. These are modular supports or masts that carry the weight of the crane's superstructure (i.e., the slewing assembly, operator's cabin, jib and counter-weighted jib), plus the weight of the working load. Each tower section has a rectangular cross section and consists of 4 vertical corner posts braced by diagonal cross-members arranged to join at the center of each section. Each section also contains a step ladder, rest platforms, and climbing steps.

Each foundation anchor consists of four (4) steel anchor posts with projecting fins and plates. You state the fins of the foundation anchor are designed to be permanently embedded in a reinforced concrete foundation block, while the protruding ends of the four posts attach to the bottom tower section to secure the entire tower to the foundation. It appears that the anchor posts may actually be mounted on the

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plate with the fins protruding from the shank of each anchor post.

Tie-in frames or assemblies consist of a steel supporting collar and adjustable struts which secure the tower to the wall of a building or other project at various intervals, thus insuring the stability of the tower as it is extended to greater heights.

You cite classification principles decided prior to the implementation of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), to support the position that the articles under consideration are "parts" for tariff purposes because each is an integral, constituent or component part of a tower crane. In the alternative, you state that even if all, or some of the articles at issue are optional and the crane will function without them, they are nevertheless parts because the articles are dedicated for use with the crane, and once installed, the crane will not operate without them. Therefore, noting that cranes are provided for in heading 8426, HTSUSA, you conclude the tower sections, foundation anchors, and tie-in frames or assemblies are classifiable in subheading 8431.49.1090, HTSUSA, as parts suitable for use solely or principally with the machinery of heading 8426.


Are the articles in question, or any of them, classifiable as parts, in heading 8431, in heading 7308, a provision for other structures and parts of structures, or under other tariff provisions?


General Rule of Interpretation (GRI) 1, HTSUSA, states that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. GRI 3 states that when goods are, prima facie, classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description.

When assembled together, the tower sections, tie-in assemblies or frames, and foundation anchors are parts of cranes classifiable in heading 8426. Parts suitable for use solely or principally with the machinery of headings 8425 to

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8430 are classifiable in heading 8431. Legal Note 2(b), Section XVI, which governs the classification of articles in Chapter 84, provides that parts suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading, are to be classified with the machines of that kind. However, the Explanatory Notes, which provide guidance as to the scope of the HTSUSA at the international level state, at p. 1194, that static structural elements for the articles of heading 8426, when imported separately, are classifiable in heading 7308 if they are not fitted or designed to be fitted with the mechanical features essential for the operation of the moving parts of the complete installation. The tower sections, tie-in frames or assemblies, and foundation anchors are static structural elements not fitted or designed to be fitted with such mechanical features. These articles are therefore classifiable in heading 7308 and not in heading 8431.


The tower sections, tie-in frames or assemblies, and foundation anchors are classifiable as other structures and parts of structures, of iron or steel, in subheading 7308.90.9090, HTSUSA. The rate of duty is 5.7 percent ad valorem.


John Durant, Director
Commercial Rulings Division