HQ 954305: PRD 3801-92-103004; Industrial Robot for Trimming Excess Plastic, Machine Tool for Working Hard Plastic, Subheading 8465.92.00; Multipurpose Industrial Robot, Machine Not Specified or Included Elsewhere, Subheading 8479.89.90.

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 954305

                            SEPTEMBER 8 1993

CLA-2:CO:R:C:M   954305 JAS

CATEGORY:   Classification

TARIFF NO.: 8477.80.00

District Director of Customs
477 Michigan Ave.
Detroit, Michigan 48266

RE:  PRD 3801-92-103004; Industrial Robot for Trimming Excess
     Plastic, Machine Tool for Working Hard Plastic, Subheading 
     8465.92.00; Multipurpose Industrial Robot, Machine Not
     Specified or Included Elsewhere, Subheading 8479.89.90.

Dear Sir:

     This is our decision on Application for Further Review of
Protest No. 3801-92-103004, filed by the broker on behalf of TAC
Manufacturing, Inc., against your action in classifying certain
industrial robots from Japan.  The entry under protest was
liquidated on June 19, 1992, and this protest timely filed on
September 17, 1992.

FACTS:

     The device in question, designated the Fanue Robot 5, is an
automatic machine that utilizes a milling tool to remove excess
soft plastic trim in the manufacture of automotive safety airbag
covers.  

     The machine was entered under a provision in heading 8465
for machine tools for working hard rubber, hard plastics or
similar hard materials.  On the belief that the machine was a
multi-purpose industrial robot capable of using a variety of
tools, you liquidated the entry under a provision in heading 8479
for machines having individual functions not specified elsewhere
in chapter 84.

     Responding to your request for more information, protestant
now asserts the machine can perform the single specific function
of trimming or removing (milling) excess soft plastic using a
single tool.  A submitted sample is of an automotive airbag
cover.  It is a hard plastic article with excess plastic trim on - 2 -

its surface area that must be removed.  This excess material is
soft and pliable.  A sample of the milling tool was also
submitted.

     The provisions under consideration are as follows:

     8465.92.00     Machine tools for working wood, cork, bone,
                    hard rubber, hard plastics or similar hard
                    materials: Planing, milling or molding (by
                    cutting) machines...3 percent ad valorem

          *         *           *           *            *

     8477.80.00     Machinery for working rubber or plastics or
                    for the manufacture of products from these
                    materials: Other machinery...3.9 percent ad
                    valorem

          *         *           *           *            *
     
     8479.89.90     Machines and mechanical appliances having
                    individual functions, not specified or
                    included elsewhere in [chapter 84]: 
                    Other...3.7 percent ad valorem
                   
ISSUE:

     Whether the Fanue Robot 5 is a machine tool of heading 8465
or machinery of heading 8477.

LAW AND ANALYSIS:

     Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs).  GRI 1 states in part
that for legal purposes, classification shall be determined
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.

     The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the Harmonized System. 
While not legally binding on the contracting parties, and
therefore not dispositive, the ENs provide a commentary on the
scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under
the System.  Customs believes the notes should always be
consulted.  See T.D. 89-80.

     Initially, by its very terms heading 8479 does not apply if
the goods are specified or included elsewhere in chapter 84.  - 3 -

Therefore, if either of the remaining provisions cited above
applies, that provision would prevail.

     Relevant ENs at p. 1284 state that heading 8465 covers
machine tools for the shaping or surface-working of hardened
rubber, hard plastics and similar hard materials.  It excludes
machines for working materials which although referred to in the
heading do not possess the characteristics of hard materials at
the time work commences on them.  The notes continue by stating
that machines for cutting or slicing supple plastics or
unhardened rubber are excluded.  The notes refer such machines to
heading 8477.  

     There is no indication that the robot in issue surface works
the completed airbag cover, which is of hardened plastic; rather,
the appearance of the submitted sample warrants the conclusion
that the robot's only purpose is to remove excess plastic which
is soft and pliable.  Thus, heading 8465 does not apply.

HOLDING:

     Under the authority of GRI 1, the Fanue Robot 5 is provided
for in heading 8477.  It is classifiable in subheading
8477.80.00, HTSUS, other machinery for working rubber or
plastics.  The rate of duty is 3.9 percent ad valorem.  

     Because the rate under this classification is more than the
liquidated rate, the protest should be denied.  A copy of this
decision should be attached to the Customs Form 19 and mailed to
the protestant, through his representative, as part of the notice
of action on the protest.
               
     
                              Sincerely,


                              John Durant, Director