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.
FACTS:
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.
ISSUE:
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?
LAW AND ANALYSIS:
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.
HOLDING:
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.
Sincerely,
John Durant, Director
Commercial Rulings Division