HQ 953947: Hydraulic Brake Booster Assembly; HQ 951506; HQ 952719; "suitable for agricultural use"; U.S. v. F.W. Myers & Co., Inc.; PC 891545

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 953947

                         January 6, 1994
                                                               


CLA-2 CO:R:C:M  953947 LTO

CATEGORY:  Classification

TARIFF NO.:  8708.39.10

Mr. Stanley J. A. Elder
Lucas Automotive
5500 New King Street 
P.O. Box 7002
Troy, Michigan 48007-7002

RE:  Hydraulic Brake Booster Assembly; HQ 951506; HQ 952719;
     "suitable for agricultural use"; U.S. v. F.W. Myers & Co.,
     Inc.; PC 891545

Dear Mr. Elder:

     This is in response to your letter of April 14, 1993,
requesting the classification of a hydraulic brake booster
assembly under the Harmonized Tariff Schedule of the United
States (HTSUS).

FACTS:

     The article in question is identified as part number
73067194, hydraulic brake booster assembly for tractors.  The
assemblies, which include a master cylinder system, ensure low
brake pedal effort and minimum travel.  The twin compensating
cylinders provide hydraulically balanced braking and incorporate
a "compensation block" for increased safety and enhanced vehicle
maneuverability.  In your letter of December 8, 1993, you advise
that they will be assembled into Ford 145 to 210 PTO hp GENESIS
70 Series Tractors (Models #8670, 8770, 8870 and 8870).

ISSUE:

     Whether the hydraulic brake booster assemblies are
classifiable as parts of brakes for tractors suitable for
agricultural use under subheading 8708.39.10, 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 - 2 -

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 . . . ."

     Heading 8708, HTSUS, provides for parts of the motor
vehicles of heading 8701, HTSUS.  Heading 8701, HTSUS, provides
for tractors, including tractors suitable for agricultural use.
In HQ 952719, dated January 13, 1993, which was issued to you, we
held that compensating valve brake master cylinders and their
fluid reservoirs and brackets were classifiable as parts of
brakes for tractors suitable for agricultural use under
subheading 8708.39.10, HTSUS.  You now ask that we apply the
holding of HQ 952719 to the hydraulic brake booster in question.

      In HQ 951506, dated May 29, 1992, we stated, with regard to
the "suitable for agricultural use" requirement, as follows:

     The phrase 'suitable for agricultural use' has been
     interpreted by the courts as requiring that a tractor 
     be actually, practically, and commercially fit for 
     such use.  Suitability does not require that the 
     tractor be chiefly used in agricultural pursuits, but 
     there must be evidence of more than casual, 
     incidental, exceptional or possible use in this area.  
     There must be evidence of substantial actual use in a
     recognized agricultural pursuit.  U.S. v. F.W. Myers
     & Co., Inc., C.A.D. 1097, 476 F.2d 1377 (1973).  

     In Pre-entry classification ruling (PC) 891545, dated
October 27, 1993, Ford 145 to 210 PTO hp GENESIS 70 Series
Tractors (Models #8670, 8770, 8870 and 8870) were held to be
classifiable as other tractors suitable for agricultural use
under subheading 8701.90.10, HTSUS.  Based on PC 891545 and the
information that you have provided, including marketing
literature, it is our opinion that the hydraulic brake booster
assemblies are classifiable as parts for tractors suitable for
agricultural use under subheading 8708.39.10, HTSUS.

HOLDING:

     The hydraulic brake booster assembly is classifiable under
subheading 8708.39.10, HTSUS, which provides for parts and
accessories for tractors suitable for agricultural use.  The
corresponding rate of duty for articles of this subheading is
free. 

                              Sincerely,



                              John Durant, Director