us-cbp-cross-rulings-hq-957366•HQ 957366: Protest 2704-94-102289; "Stroke Control" Rod Stops; Pull Pins; Parts; Kores Manufacturing Inc. v. U.S.; HQ 084140; Parts of General Use; Section XV, Note 2(a); Explanatory Note 73.18(D); Section XVI, Note 1(g); HQ 954932; 8433.90.50; 8432.90.00
HQ 957366: Protest 2704-94-102289; "Stroke Control" Rod Stops; Pull Pins; Parts; Kores Manufacturing Inc. v. U.S.; HQ 084140; Parts of General Use; Section XV, Note 2(a); Explanatory Note 73.18(D); Section XVI, Note 1(g); HQ 954932; 8433.90.50; 8432.90.00
us-cbp-cross-rulings-hq-957366HQ 957366: Protest 2704-94-102289; "Stroke Control" Rod Stops; Pull Pins; Parts; Kores Manufacturing Inc. v. U.S.; HQ 084140; Parts of General Use; Section XV, Note 2(a); Explanatory Note 73.18(D); Section XVI, Note 1(g); HQ 954932; 8433.90.50; 8432.90.00Guidance
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 957366
March 10, 1995
CLA-2 CO:R:C:M 957366 DWS
CATEGORY: Classification
TARIFF NO.: 7318.29.00; 7616.90.00
District Director
U.S. Customs Service
300 S. Ferry Street, Rm. 1001
Terminal Island, CA 90731
RE: Protest 2704-94-102289; "Stroke Control" Rod Stops;
Pull Pins; Parts; Kores Manufacturing Inc. v. U.S.;
HQ 084140; Parts of General Use; Section XV, Note 2(a);
Explanatory Note 73.18(D); Section XVI, Note 1(g);
HQ 954932; 8433.90.50; 8432.90.00
Dear District Director:
The following is our decision regarding Protest 2704-94-102289 concerning your action in classifying and assessing duty
on "Stroke Control" rod stops and pull pins under the Harmonized
Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of "Stroke Control" rod stops and
pull pins. The aluminum rod stops are wrapped around the shaft
of a hydraulic cylinder, which is then attached to a tractor.
The protestant claims that the rod stops are for use in a disc
harrow soil cultivation operation. They are used to control the
stroke of the hydraulic cylinder shaft and regulate the depth
penetration of a disc harrow disc blade into the ground. The
number of rod stops used on a hydraulic cylinder shaft is
dependent upon how deep the user wants to cut into the ground
with the disc harrow, as disc penetration differs for each disc
harrow application.
The pull pins are used to attach the disc harrow to a
tractor. A pull pin is similar to a hitch pin, also used to tow
implements, which is an unthreaded steel pin with a flange at one
end of the pin and is cross-drilled to receive a retaining cotter
pin.
The "Stroke Control" rod stops and pull pins were entered on
November 24, 1993, under subheading 8433.90.50, HTSUS, as other
parts for cleaning, sorting, or grading eggs, fruit, or other
agricultural produce, and subheading 8432.90.00, HTSUS, as parts
of agricultural machinery for soil preparation or cultivation,
respectively. The entry containing the "Stroke Control" rod
stops and pull pins was liquidated on July 8, 1994, under
subheading 7616.90.00, as other articles of aluminum, HTSUS, and
subheading 7318.29.00, HTSUS as other non-threaded articles,
respectively. The protest was timely filed on
August 8, 1994.
The subheadings under consideration are as follows:
8433.90.50: [h]arvesting or threshing machinery, including
straw or fodder balers; grass or hay mowers;
machines for cleaning, sorting or grading eggs,
fruit or other agricultural produce, other
than machinery of heading 8437; parts thereof:
[p]arts: [o]ther.
Goods classifiable under this provision receive duty-free
treatment.
8432.90.00: [a]gricultural, horticultural or forestry
machinery for soil preparation or cultivation;
lawn or sports ground rollers; parts thereof:
[p]arts.
Goods classifiable under this provision receive duty-free
treatment.
7616.90.00: [o]ther articles of aluminum: [o]ther.
The 1993 general, column one rate of duty for goods
classifiable under this provision is 5.7 percent ad valorem.
7318.29.00: [s]crews, bolts, nuts, coach screws, screw
hooks, rivets, cotters, cotter pins, washers
(including spring washers) and similar articles,
of iron or steel: [n]on-threaded articles:
[o]ther.
The 1993 general, column one rate of duty for goods
classifiable under this provision is 5.7 percent ad valorem.
ISSUE:
Whether the "Stroke Control" rod stops are classifiable
under subheading 8433.90.50, as other parts for cleaning,
sorting, or grading eggs, fruit or other agricultural produce, or
under subheading 7616.90.00, as other articles of aluminum.
Whether the pull pins are classifiable under subheading
8432.90.00, HTSUS, as parts of agricultural machinery for soil
preparation or cultivation, or under subheading 7318.29.00,
HTSUS, as other non-threaded articles.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's).
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
"STROKE CONTROL" ROD STOPS
As the protestant claims the "Stroke Control" rod stops are
classifiable under subheading 8433.90.50, HTSUS, we must first
determine whether they are parts. Whether an article is a part
of another article depends on the nature of the so-called "part"
and its usefulness, function and purpose in relation to the
article in which it is designed to serve. Kores Manufacturing
Inc. v. U.S., 3 CIT 178, 179 (1982), aff'd appeal No. 82-83
(C.A.F.C. 1983).
It is our position that the "Stroke Control" rod stops are
not parts of hydraulic cylinders, as protestant claims. Each
hydraulic cylinder to which the rod stops are attached is a
complete good in and of itself. Although the rod stops may
enhance the operation of the hydraulic cylinder in a disc harrow
application by regulating the stroke of the hydraulic cylinder
shaft, they are not essential to the effective operation of the
hydraulic cylinder in any general application. See HQ 084140,
dated July 18, 1989, in which we held that a pit liner pedestal
support for a generator and turbine was not a part of those
goods, as the pedestal support was not necessary to their
completion or proper functioning.
Inasmuch as the "Stroke Control" rod stops are not parts
classifiable under subheading 8433.90.50, HTSUS, and because they
are not more specifically described elsewhere under the HTSUS, we
find that they are classifiable under subheading 7616.90.00,
HTSUS, as other articles of aluminum.
PULL PINS
Section XV, note 2(a), HTSUS, states that:
[t]hroughout the tariff schedule, the expression "parts of
general use" means:
(a) Articles of heading 7307, 7312, 7315, 7317 or 7318 and
similar articles of base metals.
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive or
legally binding, provide a commentary on the scope of each
heading of the HTSUS, and are generally indicative of the proper
interpretation of these headings. See T.D. 89-80, 54 Fed. Reg.
35127, 35128 (August 23, 1989). In part, Explanatory Note
73.18(D) (p. 1029) states:
(D) COTTER-PINS AND COTTERS
Cotter-pins, usually of bifurcated form, are used for
fitting in holes in spindles, shafts, bolts, etc., to
prevent objects mounted thereon from moving along them.
Cotters and taper pins are used for similar purposes but are
usually larger and more solid; they may be designed, like
cotter-pins, to pass through holes (in which case they are
often wedge-shaped), or for fitting into grooves or slots
cut round the shaft, spindle, etc., in which case they may
be of various shapes such as horseshoe or conical. . .
Based upon the above description given in Explanatory Note
73.18, it is our position that the subject pull pins are similar
in kind to cotter-pins and cotters and are parts of general use
as defined under section XV, note 2(a), HTSUS, classifiable under
subheading 7318.29.00, HTSUS.
Section XVI, note 1(g), HTSUS, states that:
[t]his section does not cover:
(a) - (f) xxx
(g) Parts of general use, as defined in note 2 to section
XV, of base metal (section XV), or similar goods of
plastics (chapter 39).
Even though the protestant has provided information that the
pull pins are utilized in an agricultural pursuit, because the
pull pins are defined as parts of general use of base metal,
under section XVI, note 1(g), HTSUS, they are precluded from
classification under chapter 84, HTSUS. See HQ 954932, dated
November 12, 1993, in which we held that hitch pins, similar in
kind to the subject pull pins, were parts of general use
classifiable under subheading 7318.29.00, HTSUS.
HOLDING:
The "Stroke Control" rod stops are classifiable under
subheading 7616.90.00, as other articles of aluminum.
The pull pins are classifiable under subheading 7318.29.00,
HTSUS, as other non-threaded articles.
The protest should be DENIED in full. In accordance with
Section 3A(11)(b) of Customs Directive 099 3550-065, dated August
4, 1993, Subject: Revised Protest Directive, this decision,
together with the Customs Form 19, should be mailed by your
office to the protestant no later than 60 days from the date of
this letter. Any reliquidation of the entry in accordance with
the decision must be accomplished prior to mailing of the
decision. Sixty days from the date of the decision the Office of
Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS and the public via the Diskette Subscription Service, Freedom
of Information Act, and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division
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