CLA-2 RR:CR:GC 962735 JAS
Mr. Kemin Sun
Hoctenz Resources, Inc.
925 Irwin Run Road, Suite 203
West Mifflin, PA 15122
RE: NY D84998 Revoked; Carbide Wear Pads for Snow Plows and Motor Graders
Dear Mr. Sun:
In a letter, dated April 8, 1999, reference CU90408a, you request reconsideration of NY D84998, a ruling on the classification under the Harmonized Tariff Schedule of the United States (HTSUS), of tungsten carbide wear pads for blades used on snow plows and motor graders. We have reviewed this classification and determined that it is incorrect.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY D84998 was published on October 20, 1999, in the Customs Bulletin, Volume 33, Number 42. No comments were received in response to that notice.
FACTS:
In NY D84998, which the Director of Customs National Commodity Specialist Division, New York, issued to your Customs broker on November 25, 1998, tungsten carbide wear pads or inserts which form the cutting edge or working part of blades on snow plows, motor graders and bulldozers were held to be classified as cermets and articles thereof, under subheading 8113.00.00, HTSUS.
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The wear pads are 88-90 percent tungsten carbide with 10-12 percent cobalt binder. They typically measure 3/8 in. x 9/16, 3/4, 5/8, 17/32 and 13/16 x 1 in. In the United States, steel bar is cut to customer-specified blade lengths and the tungsten carbide wear pads brazed or welded in a groove milled into the blades’ edge. The finished blades are then drilled and bolted to the machine. The wear pads are not replaceable and become integral working parts of the blade. When the wear pads become worn, the entire blade is replaced.
The HTSUS provisions under consideration are as follows:
8113.00.00 Cermets and articles thereof, including
waste and scrap
* * * *
8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430:
Of machinery of heading 8426, 8429 or 8430:
8431.49 Other
8431.49.90 Other
ISSUE:
Whether the tungsten carbide wear pads are parts solely or principally used with earth moving machines.
LAW AND ANALYSIS:
Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified 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.
Goods that are identifiable as parts of machines of headings 84 or 85 are classifiable in accordance with Section XVI, Note 2, HTSUS. Under Note 2(a), parts which are goods included in a heading of Chapter 84 or Chapter 85 are in all cases to be classified in their respective headings. Under Note 2(b), parts
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that are solely or principally used 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, or in heading 8431, among other headings, as appropriate.
The tungsten carbide wear pads, being sintered metal carbides or metal carbides sintered with a metal, are considered cermets for tariff purposes. Consequently, NY D84998 classified the wear pads as cermets, in subheading 8113.00.00, HTSUS. It was stated in the decision that when the wear pad wore out it was replaced by another wear pad.
It is now apparent that the tungsten carbide wear pads become integral to the blade of the machine so that when the pads become worn the entire blade is replaced. This information is contained in a letter, dated April 23, 1999, from a domestic fabricator of blades for bulldozers, motor graders, snow plows and various other earth moving machines.
For tariff purposes, a “part” is an integral, constituent component of another article necessary to the completion of the article with which it is used, and which enables that article to function in the manner for which it was designed. The base metal blade is the component that enables the dozer or grader to perform the material removal function for which it was designed. Such blades are parts for tariff purposes. The tungsten carbide wear pads are integral components of and form the actual working part of the blade. Like the blades, the wear pads are parts for tariff purposes.
HOLDING:
Under the authority of GRI 1, and Section XVI, Note 2(b), HTSUS, the tungsten carbide wear pads are provided for in heading 8431. They are classifiable in subheading 8431.49.90, HTSUS.
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EFFECT ON OTHER RULINGS:
NY D84998, dated November 25, 1998, 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,
John Durant, Director
Commercial Rulings Division