HQ 952942

APRIL 27 1993

CLA-2:CO:R:C:M 952942 JAS

District Director of Customs
1000 Second Avenue, Suite 2200
Seattle, WA 98104-1049

RE: PRD 3001-92-100622: Motorized Trolley; Motor-Driven Wheels, Bearings and Bracket Assembly; Mechanism Used With Electric Chain Hoist in Material Handling, 8428.90.00; Parts of Handling Machinery, 8428.39.00; Accessory; Machines and Appliances Having Individual Functions

Dear District Director:

This is our decision on Application for Further Review of Protest No. 3001-92-100622, dated June 23, 1992, filed by counsel on behalf of Ingersoll-Rand Corp., against your action in liquidating multiple entries of motorized trolleys from Japan. The entries under protest were dated December 24, 1991, February 4 and 19, and March 9, 1992, and were liquidated on April 24, May 8 and May 15, 1992. This protest was timely filed on July 23, 1992.


The article in issue is a mechanical device used with a hoist to move goods and materials in the horizontal plane. It is a motor-driven assembly consisting of wheels, bearings and a bracket. The wheels are designed to run on an I-beam comprising part of an overhead track. Thus, a load attached to the hoist can be lifted vertically and then moved horizontally along the length of the track.

The motorized trolley was entered under the provision for other lifting, handling, loading or unloading machinery, in subheading 8428.90.00, HTSUS. The concerned import specialist determined that the trolley is not part of the hoist, and that the two units are separate and distinct articles that function independently of each other. He further determined that the hoist can be and often is used without the trolley and that the trolley merely enhances the ability of the hoist to lift by - 2 -

permitting horizontal movement. The entry was liquidated under subheading 8479.89.90, HTSUS, as other machines and mechanical appliances having individual functions, not specified or included elsewhere in [chapter 84].

In submissions dated July 22, 1992, and April 22, 1993, counsel supports the entered classification on the basis that the motorized trolley performs a handling function along a vertical plane; while it does not directly contact the material being handled, it transports the hoist together with any materials suspended from the hoist. He claims an alternative classification as parts of handling machinery on the basis that the motorized trolley and hoist, together with the chain and hook and control device, comprise a material handling system, and that the trolley and hoist are components that perform complimentary functions of vertical and horizontal movement; that the trolley is dedicated for use with the hoist based on their respective load bearing capabilities, and without physical joinder to the suspended trolley, it could not function as a hoist. Submitted literature purports to evince commercial recognition of the trolley and hoist as a single entity. Finally, certain HTS Explanatory Notes list trolleys for overhead transporters as being within the scope of heading 8431.

The provisions under consideration are as follows:

8428.90.00 Other lifting, handling, loading or unloading machinery.........2 percent

* * * * * * * * 8431.39.00 Other parts suitable for use solely or principally with the machinery of headings 8425 to 8430.......2 percent

* * * * * * * *

8479.89.90 Other machines and mechanical appliances having individual functions, not specified or included elsewhere in [chapter 84]..... 3.7 percent


Whether the motorized trolley is handling machinery of heading 8428, a part of handling machinery, or a good of heading 8479.


Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the - 3 -

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 Customs Cooperation Council's 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 notes should always be consulted. See T.D. 89-80.

Concerning the claim under subheading 8428.90.00, the provision covers a wide range of machinery for the mechanical handling of materials and goods. Among these are lifting machines usually based on pulley, winch or jacking systems, and that often include large proportions of static structural steelwork. In its condition as imported, the motorized trolley in issue is not lifting, loading or unloading machinery, nor does it "handle" materials or goods. In the narrowest and most literal sense it performs a handling function only when used in conjunction with a hoist.

Concerning the claim under subheading 8431.39.00, a part of an article, for tariff purposes, is a thing necessary to the completion of that article. It is an integral, constituent or component part, without which the article to which it is joined could not function as such article. An accessory, on the other hand, is something that is not essential in itself but adds to the effectiveness of something else. In each case, the nature, function, and purpose of an article must be examined in relation to the article to which it is attached or which it is designed to serve. In our opinion, the motorized trolley merely augments the use of the hoist or makes it more versatile, but is not necessary to its completion or proper functioning. The hoist is fully capable of operating independently of the trolley, even when the two are used together. Submitted literature depicts the hook mounted hoist, the motorized trolley hoist, the plain trolley hoist and the geared trolley hoist. Clearly, the hoist is advertised as a separate commercial entity and is often bought and sold that way. The reference in the ENs to trolleys as goods of heading 8431 is inconclusive. The notes group trolleys with crabs, buckets and skips for overhead transporters. Crabs and skips are mechanized material transporting devices while buckets are the working members of mechanical shovels and loaders that hold materials and goods being moved from place to place. By design and function, the motorized trolley is not analogous to these articles. In our opinion, the motorized trolley does not - 4 -

qualify as a part; rather, it is an accessory for tariff purposes.

Heading 8479 covers machinery that is not otherwise excluded from chapter 84 by a legal note, and is not specified or included in any other chapter. Machinery of heading 8479 is distinguished from parts that are classified in accordance with the general provisions governing parts by the fact that it has individual functions.

Relevant ENs, at p. 1314, indicate that a mechanical device which cannot perform its function unless mounted on another machine or appliance, or is incorporated in a more complex entity is deemed to have an "individual function" for heading 8479 purposes if this function is distinct from that performed by the machine on which it is to be mounted or in which it is to be incorporated, and the function does not play an integral and inseparable part in the operation of such machine or appliance. The motorized trolley in issue permits a load that has been lifted vertically to be moved horizontally. Its function, therefore, is distinct from that of the hoist and it does not play an integral and inseparable part in the operation of the hoist. We conclude that the motorized trolley is a good of heading 8479.


Under the authority of GRI 1, the motorized trolley is provided for in heading 8479. It is classifiable in subheading 8479.89.90, HTSUS, as other machines and mechanical appliances having individual functions, not specified or included elsewhere in [chapter 84].

The protest should be denied. A copy of this decision should be attached to the Customs Form 19, and forwarded to protestant, through counsel, as part of the notice of action on the protest.


John Durant, Director