Compressor Mounting Kit

HQ 962480 SEPTEMBER 7, 1999 CLA-2 RR:CR:GC 962480 JAS CATEGORY: Classification TARIFF NO.: 7320.20.50 Eugene Gucwa Manager, Technical Support Carrier Corporation P.O. Box 4802 Syracuse, NY 13221 RE: Compressor Mounting Kit Dear Mr. Gucwa: Your letters to the Customs National Commodity Specialist Division, New York, dated December 7 and 16, 1998, concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS), of a compressor mounting kit has been referred to this office for reply. A sample kit and mounting instructions were submitted. We regret the delay in responding. FACTS: The kit consists of four(4) base metal isolation springs, two (2) steel spring retainers, four (4) threaded steel studs, eight (8) steel flange nuts, four (4) rubber snubbers, four (4) steel snubber cups and four (4) stainless steel lock nuts. The components are packaged in clear plastic, which is the condition in which they reach the consumer. You state the kit is used in a commercial air conditioning system to secure the compressor in place through holes in the mounting plate of the air conditioner. This isolates the running vibrations from the compressor during operation. Each component plays a significant role in securing and stabilizing the compressor. For example, the spring retainers help keep the springs properly positioned. The steel studs and their nuts keep the springs and compressor from moving in a horizontal direction when the compressor is operating or when the air conditioner is - 2 -  being transported. The rubber snubbers are installed over the top of each stud and positioned between the compressor foot and the stud. However, the attenuation of the vibrations from the compressor is accomplished primarily through the springs which are installed at four points under the compressor. The lock nuts tighten or compress the springs during transportation, but are backed off at installation. This allows the compressor to float on the springs. The HTSUS provisions under consideration are as follows: 4016 Other articles of vulcanized rubber other than hard rubber * * * * 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel * * * * 7320 Springs and leaves for springs, or iron or steel * * * * 7326 Other articles of iron or steel ISSUE: Whether for tariff purposes the compressor mounting kit constitutes “goods put up in sets for retail sale”; if so, whether an essential character can be determined. 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. GRI 3(b) states in part that goods put up in sets for retail sale shall be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. - 3 - The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. Though not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and Customs believes the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). Relevant ENs on p. 5 state that for purposes of Rule 3 the term “goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and, (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards). Applying these criteria to the compressor mounting kit, we find that the articles comprising the kit meet each of the three requirements for “sets” stated above. There is no heading in the HTSUS which provides a specific description for these articles pursuant to GRI 3(a). Under Rule 3(b), the factor which determines essential character will vary with the goods. It may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. The articles in the compressor mounting kit are, in the main, fastening devices designed to secure the compressor in place. However, your letter clearly states the purpose of the kit is to isolate the compressor’s vibrations during operation, and you state this is done through the springs. For this reason, we conclude that it is the compression springs, of helical construction, which impart the essential character to the kit. The compressor mounting kit is to be classified as if consisting of the springs. HOLDING: Under the authority of GRI 3(b), the compressor mounting kit constitutes “goods put up in sets for retail sale.” The kit is provided for in heading 7320. It is classifiable in subheading 7320.20.50, HTSUS, as other helical springs. Sincerely, John Durant, Director Commercial Rulings Division