CLA-2 CO:R:C:G 086706 JMH
Mr. Steve Sanders
Border Brokerage Company
P.O. Box B
Blaine, Washington 98230
RE: Revocation of Headquarters Ruling Letter 084811
Dear Mr. Sanders:
We have been asked to reconsider Headquarter's Ruling Letter
084811 (HQ 084811), dated August 14, 1989. This review focuses
on the duty free eligibility of the choker grapples and the
slack-pulling carriages imported by Johnson Industries Ltd.
HQ 084811 concerned the classification of a choker grapple
and slack-pulling carriages used with log yarders in the logging
The choker grapple was classified within subheading
8431.49.1090 of the Harmonized Tariff Schedule of the United
States (HTSUSA), as "Parts suitable for use solely or
principally with the machinery of headings 8425 to 8430...Of
machinery of heading 8426...Other..." Choker grapples are two
curved hinged metal jaws, opened and closed by a cable system.
These jaws are used with a log yarder to transport trees from the
logging area to a central location point.
The slack-pulling carriages were classified within
subheading 8483.50.8080, HTSUSA, as "...Flywheels and pulleys,
included pulley blocks...Other...Other..." The carriages consist
of several sheaves mounted in a housing. The housing has an
opening through which choker cables holding logs are suspended.
The sheaves enable the carriage to be pulled horizontally along
the yarder line so that logs may be transported.
The issue in the ruling was whether the items could be
classified within the special provision, heading 9817.00.50,
HTSUSA, as "Machinery, equipment and implements to be used for
agricultural or horticultural purposes..." It was determined
that both the choker grapple and the slack-pulling carriages were
classifiable within heading 9817.00.50 subject to actual use
certification in compliance with 19 C.F.R. 10.138.
Are the choker grapple and slack-pulling carriages of HQ
084811 agricultural machinery, equipment or implements
classifiable within heading 9817.00.50, HTSUSA?
LAW AND ANALYSIS:
Subheading 9817.00.50, HTSUSA, is a special classification
provision for merchandise used for agricultural purposes. To be
classified within this provision the goods must meet three
prerequisites. First, the articles must not be among the long
list of exclusions to headings 9817.00.50 and 9817.00.60, HTSUSA,
under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2,
HTSUSA. Secondly, the terms of the heading must be met in
accordance with General Rule of Interpretation 1, HTSUSA.
Heading 9817.00.50 describes "Machinery, equipment and implements
to be used for agricultural or horticultural purposes." This
determination focuses upon the specific agricultural or
horticultural pursuit in question and what machine, equipment or
implement performs this pursuit. Thirdly, the merchandise must
have the actual use certification required under 10 C.F.R.
Webster's Third New International Dictionary (1971) defines
machinery, equipment and implement as follows:
Machinery: machines as a functioning unit...the
constituent parts of a machine or instruments:
Equipment: ...the implements (as machinery or tools)
used in an operation or activity: APPARATUS...
Implement: ...an article..serving to equip...a tool or
utensil forming part of equipment for work...
The choker grapple is classified within subheading
8431.49.10, HTSUSA, and the slack-pulling carriages are
classified within subheading 8483.50.80, HTSUSA. Subchapter
XVII, U.S. Note 2(t) lists the exclusions to heading 9817.00.50
from Chapter 84, HTSUSA. Subheadings 8431.84.10 and 8483.50.80
are not excluded under Subchapter XVII, U.S. Note 2(t). The
first prerequisite is met.
Secondly, the choker grapple and slack-pulling carriages
must be included within the terms of the heading. The choker
grapple and slack pulling carriages must be "machinery,"
"equipment," or "implements" used for an agricultural or
The initial determination to be made is what agricultural or
horticultural pursuit is in question. Choker grapples and slack-
pulling carriages are utilized with log yarders for the movement
of logs. Therefore, the agricultural or horticultural pursuit
in question is the transportation of logs.
The next determination to be made is what "machinery",
"equipment" or "implement" performs the transportation of logs.
The log yarder is the machine, equipment or implement that moves
the logs. The choker grapple and the slack-pulling carriage are
necessary components of the log yarder. However, they are not
the machine, equipment, or implement which fulfills the task.
The choker grapple and slack-pulling carriage by themselves do
not accomplish the pursuit of transporting logs, but are merely
parts of the machine, equipment, or implement which does so.
"Parts" are not included within the terms of heading 9817.00.50,
It is the opinion of this office that the choker grapple and
the slack-pulling carriages are parts, not "machinery",
"equipment" or "implements" within the meaning of subheading
9817.00.50. Therefore, the second prerequisite is not met, and
the articles are not allowed the allowance under subheading
It has been questioned whether articles ineligible for
classification within heading 9817.00.60, HTSUSA, which
describes "Parts to be used in articles provided for in headings
8432, 8433, 8434 and 8436..." may be classified within heading
9817.00.50. If a part of an agricultural machine, equipment or
implement is not classifiable within heading 9817.00.60, it is
not automatically classified within heading 9817.00.50. The part
must first meet the three part test set out above.
To be classified within the special provision, heading
9817.00.50, HTSUSA, goods must meet three prerequisites. First,
the articles must not be among the long list of exclusions to
headings 9817.00.50 and 9817.00.60, HTSUSA, under Subchapter
XVII, U.S. Note 2, HTSUSA. Secondly, the terms of the heading
must be met in accordance with General Rule of Interpretation 1,
HTSUSA. The specific horticultural or agricultural pursuit and
the items necessary to fulfill this pursuit must be determined.
Thirdly, the merchandise must have the use certification required
under 10 C.F.R. 10.138.
The choker grapple and slack-pulling carriages, the subjects
of HQ 084811, are not "Machinery, equipment and implements to be
used for agricultural or horticultural purposes..." within
heading 8517.00.50, HTSUSA. The choker grapple and the slack
pulling carriages are parts of the machine, equipment or
implement which performs the task of moving logs. The terms of
heading 8517.00.50 does not provide for parts.
Inasmuch as HQ 084811 no longer reflects the position of the
Customs Service, it is revoked in accordance with section
177.9(d) of the Customs Regulations. 19 C.F.R. 177.9(d) (1989).
John Durant, Director
Commercial Rulings Division