CLA-2:CO:R:C:M 957150 JAS
TARIFF NO: 8479.90.80
District Director of Customs
150 N. Royal Street, Rm 3004
Mobile, AL 36602
RE: PRD 1901-94-100047; Metal Canopies, Hydraulic Shield-Type
Roof Supports, Parts of Excavating Machinery, Part of a
Part, Subheading 8431.49.90; Clipper Belt Lacer Co., Inc. v.
United States; Shearing Machine, Conveyor, Roof Supports,
Long Wall Mining Machine; Unfinished Functional Unit,
Section XVI, Note 4; HQ 084831, HQ 087077
Dear District Director:
This is our decision on Protest No. 1901-94-100047, filed
against your decision in classifying certain steel canopies used
with apparatus described as a Long Wall Mining Machine. The
entry under protest was liquidated on April 1, 1994, and this
protest timely filed on June 22, 1994.
FACTS:
The merchandise is metal canopies or covers used as
component parts of hydraulic mine roof support shields. The
canopy is that portion of the roof support which cantilevers out
and is pressed against the roof of an underground coal mine to
prevent it from collapsing onto the coal cutting machine and
conveyor that moves the coal. The coal cutting or shearing
machine, the conveyor situated beneath the cutting machine, and
roof support shields comprise what protestant identifies as a
Long Wall Mining Machine (LWMM). In operation, as the coal
cutter shears the face of a coal deposit, the hydraulically
operated roof support shields advance the coal cutter and
conveyor forward toward a new face. The three components are
interdependent and each is necessary for the LWMM to function
properly.
The canopies were entered under a provision in heading 8431
for parts of excavating, boring or extracting machinery. The
import specialist determined that the canopies were parts of
hydraulic mine roof supports. Because there is no specific
provision for such roof supports and their parts, the entry was - 2 -
liquidated under a provision in heading 8479 for parts of
machines and mechanical appliances not specified or included
elsewhere in chapter 84.
The provisions under consideration are as follows:
8431 Parts suitable for use solely or principally
with the machinery of headings 8425 to 8430:
8431.49 Other:
8431.49.90 Other...2 percent
* * * *
8479 Machines and mechanical appliances having
individual functions, not specified or
included elsewhere in [chapter 84]:
8479.90 Parts:
8479.90.85 Other...3 percent
ISSUE:
Whether canopies for hydraulic mine roof supports are parts
of excavating, extracting or boring machinery.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
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.
Counsel for the protestant maintains that if imported
together, the coal cutting or shearing machine, the conveyor, and
the hydraulic roof supports would comprise a functional unit
under Section XVI, Note 4, Harmonized Tariff Schedule of the
United States (HTSUS), the function being appropriate to
excavating or extracting machinery of heading 8430. We agree.
The claim, however, is that under GRI 2(a), the mine roof
supports or shields are incomplete or unfinished machines having
the essential character of excavating or extracting machines of
heading 8430, and that the canopies are parts thereof. Counsel's
rationale is that the mine roof support shields impart the
essential character to this functional unit because they are the - 3 -
most unique and specially engineered component in the LWMM, and
that they represent nearly 75 percent of the cost or value of the
complete machine. Alternatively, counsel claims the canopies are
parts of extracting machines.
In our opinion, counsel's claim is without merit because, as
drafted, Note 4 requires that the individual components necessary
to the functional unit be imported together. There is no legal
authority that provides for unfinished functional units or for
parts of functional units. HQ 084831, dated December 26, 1989,
and HQ 087077, dated March 27, 1991.
If imported by itself, the coal shearing or cutting machine
would be an excavating or extracting machine of heading 8430.
The real issue, we believe, is whether hydraulic mine roof
supports are parts of coal cutting machines and, if so, whether
the canopies in issue are parts of that part. Articles may be
regarded as parts for tariff purposes if they are necessary to
the completion of the article with which they are used, that is,
if they are integral, constituent or component parts without
which the parent article cannot function as that article.
Clipper Belt Lacer Co., Inc. v. United States, 738 F. Supp. 528
(CIT 1990). Neither the hydraulic mine roof supports nor the
canopies qualify as parts under this test. The hydraulic roof
supports and canopies function to support the roof of a coal mine
and prevent it from collapsing. The roof supports also
incorporate an advancing mechanism that moves the coal cutting
machine and conveyor in tandem toward a new face of the coal
deposit after a preceding face has been cut. While the cutting
machine cannot advance by itself, it independently performs the
function for which it was designed - to shear or cut coal - and
does not rely on the roof supports or canopies to perform that
function. For this reason, neither the hydraulic mine roof
supports nor the metal canopies are parts for tariff purposes.
HOLDING:
Under the authority of GRI 1, the metal canopies which are
parts or components of hydraulic mine roof supports, are provided
for in heading 8479. They are classifiable in subheading
8479.90.80, 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 should 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 - 4 -
Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS and to the public via the Diskette Subscription Service, the
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division