us-cbp-cross-rulings-hq-083609•HQ 083609: Components for a Mobile Rack Storage System
HQ 083609: Components for a Mobile Rack Storage System
us-cbp-cross-rulings-hq-083609HQ 083609: Components for a Mobile Rack Storage SystemGuidance
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 083609
June 6, 1989
CLA-2:CO:R:C:G 083609 JAS
CATEGORY: Classification
TARIFF NO.: 8428.90.0060; 8431.39.0090
Mr. Jim H. McLain
STORAX, Inc.
5421 Beaumont Center Blvd.
Tampa, Florida 33634
RE: Components for a Mobile Rack Storage System
Dear Mr. McLain:
In your letter of February 2, 1989, you inquire as to the
tariff classification of components for the STORAX mobile rack
storage system from the U.K. Our ruling follows.
FACTS:
Descriptive literature you submitted describes the system
as being used in warehouses and industrial settings to condense
a static storage system into a smaller space with one movable
aisle taking the place of several fixed aisles. A complete
system consists of a storage rack superstructure mounted on
mobile base units, a rail or track system that these base units
run on, and electrical controls for the system. The
superstructure is not part of this ruling request.
The rail/track system is imported separately and is
unassembled. It consists of rail sections and leveling and
aligning components. The rail sections are outside guide rails
and interior rolling rails, cut to customer-ordered lengths not
exceeding 6 meters, with ends cut at 45 degree angles. A
series of drilled plates, clamps and braces, together with
bolts and nuts, will be permanently embedded in the concrete
floor of the warehouse to align and stabilize the rails.
A mobile base unit consists of a steel frame, cross
bracing, safety sweeps (steel sections attached to either side
of the frame by a hanger assembly that stop the base units from
moving upon contact with persons or objects), and motorized
- 2 -
wheel units consisting of flanged wheels for rolling on the
outer guide rails and nonflanged wheels for rolling along the
top of the interior rolling rails. These nonflanged wheels are
notched on the outside to mesh with the gears of a 1/2 hp.
reduction motor with electric brake, which is a part of the
wheel unit. The mobile base units may be imported unassembled.
The electrical controls will be imported in the same
shipment with the mobile base units. These controls consist of
switches and microswitches, remote control panels (sometimes
called push-button stations) designed to control the mobile
bases from fork lifts, and control cabinets. These cabinets
have microprocessor units installed, together with relays,
fuses, electrical switching terminals and ribbon connectors.
All wiring will be sourced domestically.
ISSUE:
Are components of the STORAX system imported in the same
shipment classifiable together or separately; are they
classifiable as handling equipment, as parts of handling
equipment, or under other tariff provisions?
LAW AND ANALYSIS:
If all the components of a complete STORAX system were to
be imported in the same shipment they would be classifiable
under the provision for other lifting, handling, loading or
unloading machinery, in subheading 8428.90.0060, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
In accordance with Section XVI, Note 2(b), HTSUSA, which
governs the classification of merchandise under Chapter 84,
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.
From the information submitted, we conclude that the rail/track
system constitutes parts suitable for use solely or principally
with handling machinery of heading 8428. Accordingly, this
merchandise is classifiable under the provision for other parts
suitable for use solely or principally with the machinery of
heading 8428, in subheading 8431.39.0090, HTSUSA. The rate of
duty is 2 percent ad valorem.
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In accordance with Section XVI, Note 4, HTSUSA, where a
machine consists of individual components intended to
contribute together to a clearly defined function covered by
one of the headings in Chapter 84 or Chapter 85, the whole is
to be classified in the heading appropriate to that function.
In our opinion, the mobile base units imported together with
their electrical controls contribute together to perform a
handling function appropriate to machines classifiable in
heading 8428. Mobile base units and their electrical controls
are classifiable together as a functional unit in accordance
with Note 4.
Further, General Rule of Interpretation 2(a), HTSUSA,
states in part that any reference in a heading to an article
shall be taken to include a reference to that article
incomplete or unfinished, provided that, as entered, the
incomplete or unfinished article has the essential character of
the complete or finished article. In our opinion, the mobile
base units and their electrical controls constitute the
essential character of a complete STORAX mobile rack storage
system because they provide the system's mobility and the
structural strength for the superstructure. Mobile base units
and electrical controls imported in the same shipment are
therefore classifiable as other handling machinery, in
subheading 8428.90.0060, HTSUSA. The rate of duty is 2 percent
ad valorem.
HOLDING:
The rail/track system for the STORAX mobile rack storage
system is classifiable in subheading 8431.39.0090, HTSUSA, as
other parts suitable for use solely or principally with the
machinery of headings 8425 to 8430. Mobile base units and
their electrical controls imported in the same shipment are
classifiable in subheading 8428.90.0060, HTSUSA, as other
handling machinery.
Sincerely,
John Durant, Director
Commercial Rulings Division
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