Steel Basebands; EN 87.09; General EN to section XVII; heading 8427, 8431

HQ 954783 December 7, 1993 CLA-2 CO:R:C:M 954783 LTO CATEGORY: Classification TARIFF NO.: 8709.90.00 Mr. Stefaan Ver Eecke Vedumo Steelband Manufacture 4100 Nebraska Avenue, NW Washington, D.C. 20016 RE: Steel Basebands; EN 87.09; General EN to section XVII; heading 8427, 8431 Dear Mr. Ver Eecke: This is in response to your letter of August 5, 1993, requesting the classification of steel basebands under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The articles in question are steel basebands used to manufacture solid rubber or polyurethane press-on tires for work trucks. The basebands, which are finished products, are made of solid hot-rolled steel that comes from both Belgium and Germany. The submitted sample has a total diameter of approximately 8 1/2 inches, and the rim band has a width of approximately 1/2 inch. ISSUE: Whether the steel basebands are classifiable as parts of self- propelled work trucks, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods, under subheading 8709.90.00, HTSUS. LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." You contend that - 2 - the steel basebands are classifiable under heading 8709, HTSUS, which provides for self-propelled work trucks, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods, and parts thereof. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While not legally binding, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings. EN 87.09, pg. 1434, states that the parts of heading 8709, HTSUS, include the following: chassis; bodies, platforms, detachable sides, tipping bodies; wheels, whether or not fitted with tires; clutches; gear boxes, differentials; axles; steering wheels or bars; and braking systems and parts thereof. Heading 8709, HTSUS, however, excludes fork-lift trucks and other work trucks fitted with lifting or handling equipment, of heading 8427, HTSUS. Parts of these trucks are classified under heading 8431, HTSUS. EN 87.09 further states that heading 8709, HTSUS, "covers parts of the vehicles specified in the heading, provided the parts fulfil both the following conditions: (i) They must be identifiable as being suitable for use solely or principally with such vehicles; and (ii) They must not be excluded from this heading by the provisions of the Notes to Section XVII . . ." The General EN to section XVII, pg. 1410, adds the following condition: (iii) They must not be more specifically included elsewhere in the Nomenclature. The steel basebands are not excluded from heading 8709, HTSUS, nor are they more specifically included elsewhere in the tariff schedule. However, you have not supplied any information concerning the basebands' principal use. If the basebands, which are used to manufacture solid press-on tires, are identifiable as being solely or principally used with the work trucks of heading 8709, HTSUS (rather than, e.g., the work trucks fitted with lifting or handling equipment of heading 8427, HTSUS), then they are classifiable as parts under subheading 8709.90.00, HTSUS. HOLDING: If the steel basebands are identifiable as being solely or principally used with the work trucks of heading 8709, HTSUS, - 3 - then they are classifiable as parts of self-propelled work trucks, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods, under subheading 8709.90.00, HTSUS. The corresponding rate of duty for articles of this subheading is free. Sincerely, John Durant, Director Commercial Rulings Division