HQ 951302: Protest No. 3701-92-100005, accuride slides, 9403.90.80; EN 94.03; Note 1(d), Chapter 94; Note 2, Section XV; parts of general use; EN 83.02; HQ 065403; HQ 950676

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 951302


                         March 25, 1992
                                

CLA-2 CO:R:C:M 951302 EJD

CATEGORY:    Classification

TARIFF NO.:  8302.42.30

District Director
U.S. Customs Service
6269 Ace Industrial Drive
Milwaukee, Wisconsin   53110

Re:  Protest No. 3701-92-100005, accuride slides, 9403.90.80; EN
     94.03; Note 1(d), Chapter 94; Note 2, Section XV; parts of
     general use; EN 83.02; HQ 065403; HQ 950676

Dear Sir:

     This is in response to the Application for Further Review of
Protest No. 3701-92-100005, dated January 14, 1992, which
pertains to the tariff classification of steel drawer slides
under the Harmonized Tariff Schedule of the United States
(HTSUS).

FACTS:

     The articles under consideration are zinc/chrome plate steel
drawer slides used in the production of ready-to-assemble
furniture, i.e., furniture drawers, and file cabinets.  The steel
slides are subject to three New York Rulings (NYRs) 852665,
851867, and 847270, dated June 5, 1990, May 21, 1990, and
November 24, 1989, respectively.  These cases held that the
slides are classified under subheading 8302.42.30, HTSUS, as
mountings, fittings and similar articles suitable for furniture. 
NYR 847270 stated that articles of heading 8302, HTSUS, are
considered "parts of general use" as defined in Note 2 of Section
XV, and such articles are excluded from classification as
furniture parts by virtue of Note 1(d) of Chapter 94.

     Upon importation into the United States, you liquidated the
entries pursuant to NYRs 852665, 851867, and 847270 under
subheading 8302.42.30, HTSUS.  The protestant, Marshall Erdman &
Associates, contends that the drawer slides are classifiable
under subheading 9403.90.80, HTSUS, which provides for "Other
furniture, and parts thereof...Parts...Other."  
                                
ISSUE:

     Are the steel drawer slides properly classified under
subheading 8302.42.30, HTSUS, as mountings, fittings and similar
articles suitable for furniture, or under subheading 9403.90.80,
HTSUS, as other parts of furniture?


LAW AND ANALYSIS:

     The protestant contends that the drawer slides are properly
classified under subheading 9403.90.80, HTSUS, as other parts of
furniture.  Explanatory Note (EN) 94.03 of the Harmonized
Commodity Description and Coding System (HCDCS) states that "this
heading covers furniture and parts not covered by the previous
headings."  HCDCS, Vol. 4, p. 1578.  The Explanatory Notes,
although not dispositive, are to be looked to for the
interpretation of the HTSUS.  54 Fed. Reg. 35127, 35128 (Aug. 24,
1988.)  The drawer slides do not satisfy the terms of this
subheading as they are more specifically described in a previous
HTSUS heading, subheading 8302.42.30.

     Additionally, subheading 9403.90.80, HTSUS, falls within
Chapter 94, making Chapter 94 Notes applicable to this tariff
classification.  Note 1(d) states that this chapter does not
cover:

     Parts of general use as defined in note 2 to section
     XV, of base metal (section XV), or similar goods of
     plastics (Chapter 39), or safes of heading 8303.

Note 2(c) of Section XV states that "[t]hroughout the tariff
schedule, the expression "parts of general use" means:

     Articles of heading 8301, 8302, 8308 or 8310 and frames
     and mirrors, of base metal, of heading 8306....Emphasis
     added.

     Subheading 8302.42.30, HTSUS, provides for mountings and
fittings for furniture.  EN 83.02 states that heading 8302,
HTSUS,
 
     covers general purpose classes of base metal accessory
     fittings and mountings, such as are used largely on
     furniture, doors, windows, coachwork, etc.  Goods
     within such general classes remain in this heading even
     if they are designed for particular uses (e.g., door
     handles or hinges for automobiles).  The heading does
     not, however, extend to goods forming an essential part
     of the structure of the article, such as window frames
     or swivel devices for revolving chairs.
 
HCDCS, Vol. 3, p. 1118.

     Headquarters Ruling Letter (HRL) 065403 dated November 6,
1980, compared item 647.03, Tariff Schedules of the United States
(TSUS) (the precursor provision to subheading 8302.42.30, HTSUS),
which provided for fittings and mountings not specially provided
for, suitable for furniture, and item 722.55, TSUS (the precursor
provision to subheading 9403.90.80, HTSUS), which provided for
furniture and parts thereof, not specially provided for, and held
that drawer slides were classified in item 647.03, TSUS.

     While this ruling is not binding under HTSUS, Congress has
indicated that earlier tariff rulings must not be disregarded in
applying the HTSUS.  The conference report to the Omnibus Trade
Bill of 1988 states that 

     on a case-by-case basis prior decisions should be
     considered instructive in interpreting the HTS[US],
     particularly where the nomenclature previously
     interpreted in those decisions remain unchanged and no
     dissimilar interpretation is required by the text of
     the HTS[US].

H. Rep. No. 100-576, 100th Cong., 2D Sess. 548, 550 (1988). 
Since the subject nomenclature in the TSUS and HTSUS are
essentially the same and the articles at issue in HRL 065403 and
the instant case are essentially the same, we find that HRL
065403 is instructive and supports our conclusion that the
instant slides are classified in subheading 8302.42.30, HTSUS. 
The slides under consideration and the drawer slides in HRL
065403 are mountings which support a drawer contained within a
cabinet.  The slides are general use parts as they can be
installed in any type of drawer and/or cabinet.  The only
limiting factor is the size and length of the drawer and cabinet. 
Since the slides are general use parts classified in subheading
8302.42.30, HTSUS, they are excluded from classification under
subheading 9403.90.80, HTSUS.

     Headquarters  Ruling Letter (HRL) 950676 dated March 3,
1992, compared subheading 8302.42.30, HTSUS, which covers general
purpose classes of base metal accessory fittings and mountings
not specially provided for, suitable for furniture, and
subheading 9403.90.80, HTSUS, which covers furniture and parts
not covered by the previous headings, and held that metal drawer
slides were classified as parts of general use under subheading
8302.42.30.

     
HOLDING:

     The steel drawer slides are properly classified under
subheading 8302.42.30, HTSUS, which provides for 

     Base metal mountings, fittings and similar articles
     suitable for furniture, doors, staircases, windows,
     blinds, coachwork, saddlery, trunks, chests, caskets or
     the like...Other mountings, fittings and similar
     articles, and parts thereof...Other, suitable for
     furniture.

     This protest should be denied in full.  A copy of this
decision should be attached to the Customs Form 19 and provided
to the protestant as part of the notice of action on the protest.

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division