HQ 958906: I.A. 59/95; Air Gun Handle Casting, Aluminum Casting for Hand-Held Pneumatic Control Gun; Parts of Pneumatic Hand Tools, Heading 8467; Unfinished Tool Handle Incorporating a Valve; Unfinished Part, Heading 8481, Blank, GRI 2(a); Section XVI, Note 2; 68 F. 3d 1333

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 958906
                                 
MAY 29, 1996                     

CLA-2  RR:TC:MM  958906 JAS

CATEGORY:   Classification

TARIFF NO.: 8481.90.50   

Port Director of Customs
135 High Street
Hartford, CT 06103

RE:  I.A. 59/95; Air Gun Handle Casting, Aluminum Casting for    Hand-Held Pneumatic Control Gun; Parts of Pneumatic Hand    Tools, Heading 8467; Unfinished Tool Handle Incorporating a      Valve; Unfinished Part, Heading 8481, Blank, GRI 2(a); Section XVI, Note 2; 68 F. 3d 1333 

Dear Port Director:

     Your memorandum, dated October 31, 1995, transmitted a
request for internal advice, dated October 24, 1995, from
Guardair Corporation, on the tariff classification of die cast
aluminum handles made in Taiwan.  A sample and descriptive
literature were submitted.

FACTS:

     The article in question is an aluminum casting measuring
nearly 6 inches by 3 inches and has the approximate size and
shape of a hand held pneumatic control gun.  After importation,
it will be further machined to accept a valve seat, spring loaded
sealing element and trigger.  After further assembly with these
other components the device functions as a valve to regulate air
flow.  The aluminum casting will also be further machined to
accept a variety of function-dedicated nozzles, extensions, air
hoses, among other components, which will complete it into a
control handle for pneumatic hand tools designed for a variety of
cleaning, blowing, drying and general maintenance applications.  

     The importer maintains that it is a manufacturer of
pneumatic hand tools designed to siphon liquids, vacuum debris
and sandblast.  He notes that pneumatic guns for chip removal are
regarded in the industry as power-driven hand tools.  He concedes
that while the handle, as completed, incorporates a pneumatic
valve, the handle's primary purpose is as a grip for the tool.                               - 2 -

As such, the importer claims the aluminum casting is provided for
in heading 8467, Harmonized Tariff Schedule of the United States
(HTSUS), as part of pneumatic hand tools.  Noting their intended
function, your office proposes to classify the castings in the
appropriate provision of HTS heading 8481 as parts of hand
operated valves.         

     The provisions under consideration are as follows:

     8467           Tools for working in the hand,                              pneumatic, hydraulic or with self-                          contained nonelectric motor, and parts                                                                   thereof:
     
                           Parts:

     8467.92.00                 Of pneumatic tools...2 (now 1.5)                                 percent ad valorem

               *              *              *              *

     8481           Taps, cocks, valves and similar                             appliances..., including pressure-reducing                  valves; parts thereof:

                           Parts:

                                Of hand operated and check                                  appliances:

     8481.90.50                    Of other materials...4.1 
                                   (now 3.8) percent ad valorem

ISSUE:

     Whether the aluminum casting is an unfinished article or
part of an article. 

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.  GRI 2(a)
states, in relevant part, that any reference in a heading to an                              - 3 -

article shall be taken to include that article incomplete or
unfinished, provided that, as entered, it has the essential
character of the complete or finished article.

     The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System.  While not legally binding, 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 ENs should always be consulted.  See T.D.
89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

     As to whether the aluminum castings are unfinished articles
for tariff purposes, ENs for GRI 2(a) provide specific guidance
on the application of the rule to articles referred to as
"blanks."  EN (II) to the GRI states on p. 2:

               The provisions of this rule also apply to
               blanks unless these are specified in a
               particular heading. The term "blank"
               means an article, not ready for direct 
               use, having the approximate shape or 
               outline of the finished article or part, and 
               which can only be used, other than in 
               exceptional cases, for completion into the 
               finished article or part.

     The ENs address two criteria for articles which are blanks
for GRI 2(a) purposes: approximate shape or outline and sole use
for completion into the finished article or part.  As represented 
by the submitted sample, the aluminum casting under consideration
is not ready for direct use, but has the form and shape of, and
is visually identifiable as a handle or grip for hand-held tools. 
The casting qualifies as an unfinished article for tariff
purposes.

     Subject to certain exceptions that are not relevant here,
goods that are identifiable as parts of machines or apparatus of
Chapter 84 or Chapter 85 are classifiable in accordance with
Section XVI, Note 2, HTSUS.  Nidec Corporation v. United States,
861 F. Supp. 136, aff'd. 68 F. 3d 1333 (1995).  Parts which are
goods included in any of the headings of Chapters 84 and 85 are
in all cases to be classified in their respective headings.  See
Note 2(a).  Other parts, if suitable for use solely or
principally with a particular machine, or with a number of
machines of the same heading, are to be classified with the
machines of that kind.  See Note 2(b).                              - 4 -

     After importation, the casting is further machined to accept
a pre-finished valve seat, spring-loaded sealing element, and
trigger.  It is these elements which constitute the actual flow
control elements, but they cannot function in the manner of a
valve until mounted into the handle or grip.  Then, the aluminum
casting is further machined to accept other components such as
function-dedicated nozzles, extensions, air hoses, etc.  As such,
the casting is first assembled into a valve, then further
assembled into a pneumatic hand tool.

HOLDING:

     The aluminum casting under consideration is a blank, and
therefore an unfinished article for tariff purposes.  Under the
authority of GRI 1 and Section XVI, Note 2(b), it is a part
suitable for use solely or principally with hand operated valves
of heading 8481.  It is classifiable under subheading 8481.90.50,
HTSUS.  
     
     You should mail this decision to the internal advice
applicant no later than 60 days from the date of this letter.  On
that date 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 to the public via the Diskette
Subscription Service, the Freedom of Information Act, and other
public access channels.
     

                              Sincerely,



                              John Durant, Director
                              Tariff Classification
                              Appeals Division