us-cbp-cross-rulings-hq-083109•HQ 083109: Application for further review of Protest No. 30016-000327 of September 26, 1986, filed by the law firm of Lamb & Lerch on behalf of Huffy Corporation, Miamisburg, Ohio.
HQ 083109: Application for further review of Protest No. 30016-000327 of September 26, 1986, filed by the law firm of Lamb & Lerch on behalf of Huffy Corporation, Miamisburg, Ohio.
us-cbp-cross-rulings-hq-083109HQ 083109: Application for further review of Protest No. 30016-000327 of September 26, 1986, filed by the law firm of Lamb & Lerch on behalf of Huffy Corporation, Miamisburg, Ohio.Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 083109
February 28, 1989
CLA-2 CO:R:C:G 083109 APS
CATEGORY: Classification
TARIFF NO: TSUS 912.10, 912.12, 642.20
District Director of Customs
U.S. Customs Service
909 First Avenue, Room 2039
Seattle, Washington 98174
Re: Application for further review of Protest No. 30016-000327
of September 26, 1986, filed by the law firm of Lamb &
Lerch on behalf of Huffy Corporation, Miamisburg, Ohio.
Dear Sir:
Protest was timely filed against the liquidation of Entry
Nos. 86-810053 and 86-810009 covering importation of cable and
brake inner wires, cable guide sleeves, and flat and radius
washers for caliper brakes. All the items are used in caliper
brake systems of bicycles after importation into the United
States.
FACTS
Samples of the merchandise were not submitted. We
understand they are the cables normally found used with the
caliper braking systems of bicycles.
ISSUE
Item 912.10, Tariff Schedules of the United States
provides for Caliper brakes *** parts of all the foregoing,
including cable or inner wire for caliper brakes and casing
therefor *** (provided for in items 732.35, 732.38, 732.41 and
732.42, part 5C, schedule 7). It is argued that cable is not
provided for in part 5C schedule 7 and thus is not entitled to
free entry. The issue then is whether the language "including
cable or inner wire for caliper brakes and casing therefor" is
included in the parenthetical reference to part 5C schedule 7.
- 2 -
LAW AND ANALYSIS
The master rule of construction is to carry out
legislative intent. The language "including cable or inner
wire for caliper brakes and casing therefor ***" was added
to a temporary suspension bill for bicycle parts. Act of
January 12, 1983, Pub. L. 97-446 Sec. 146, 96 Stat. 2343. The
language is explained in the legislative history to this
statute as a House Amendment to a Senate amendment which
extended the existing suspension of column 1 (MFN) duties on
certain bicycle parts to June 30, 1986, deleted "Click stick
levers" from the temporary suspension and added cables and
casings for caliper brakes to the suspension. U.S. Code Cong.
and Adm. News, 97th Congress-Second Session (1982) page 4139.
It is clear from the foregoing that Congress fully
intended the merchandise under consideration to be entitled to
duty-free treatment. Furthermore, to take any other position
would be to attribute to Congress the absurd act of adding
language to the tariff without meaning. If the parenthetical
language were to apply to cables the language would be
meaningless because cables are provided for in Schedule 6, Part
3, TSUS.
HOLDING
The cables are classified under item 912.10, TSUS.
Counsel also claims duty-free treatment for radius and
flat washers used with the caliper brakes. However, no showing
is made that these washers are chiefly used with bicycles nor
is any reason given as to why the provision for parts in item
912.10 TSUS, should prevail over the specific provision for
washers in item 646.76, TSUS. General Headnote 10(ij) TSUS,
noted.
You should allow the protest in part as to the cable and
brake inner wire, brake cable sheath, and cable guide sleeve
and deny it in part as to the radius and flat washers. A copy
of this decision should be forwarded to Lamb & Lerch.
Sincerely,
John Durant, Director
Commercial Rulings Division
CO:R:C:G:ASCHIFFLIN:JH:12/29/88:fnl:1/4
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