HQ 953479: Internal Advice 9/93; Bulk Feed Bins; Grain Hopper Bottom Bins Imported Without Hopper Bottoms; Unfinished Grain Storage Bins, GRI 2(a); Reservoirs, Tanks, Vats; Machinery, Equipment and Implements to be Used for Agricultural or Horticultural Purposes, 9817.00.50; Subchapter XVII, U.S. Note 2(ij), HTSUS

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 953479

                            JUNE 9 1993

CLA-2:CO:R:C:M   953479 JAS

CATEGORY:   Classification

TARIFF NO.: 7309.00.00

District Director of Customs
P.O. Box 610
Pembina, ND 58271

RE:  Internal Advice 9/93; Bulk Feed Bins; Grain Hopper Bottom
     Bins Imported Without Hopper Bottoms; Unfinished Grain 
     Storage Bins, GRI 2(a); Reservoirs, Tanks, Vats; Machinery,
     Equipment and Implements to be Used for Agricultural or
     Horticultural Purposes, 9817.00.50; Subchapter XVII, 
     U.S. Note 2(ij), HTSUS

Dear Sir:

     This is our response to your memorandum of January 25, 1993
(CLA-1:01:SEO:CO DW), on the issue of whether bottom hopper grain
bins imported without the bottom hopper mechanism are eligible
for free entry under subheading 9817.00.50.

FACTS:

     The merchandise in issue is identical in all material
respects to the bottom hopper bins which were the subject of our
letter to you of September 1, 1992.  HQ 951729.  The contents of
that letter are incorporated by reference in this decision.  In
bins of this type, the grain is augured to the top while the
bottom hopper is a cone-like mechanism for the gravity feed of
grains, fertilizers and other dry bulk materials. 
     
     You indicate that the broker representing the importer,
Micada Ventures, Inc., Hope, ND., proposes to enter the
merchandise under the provision for prefabricated buildings,
under subheading 9406.00.80, Harmonized Tariff Schedule of the
United States (HTSUS), but free of duty under heading 9817.00.50,
HTSUS, as machinery, equipment and implements to be used for
agricultural or horticultural purposes.                              - 2 -
     
     You contend that the provisions of heading 9817.00.50 do not
apply to incomplete articles.    

ISSUE:

     Whether bottom hopper grain storage bins, imported without
the bottom hopper mechanism, have the essential character of
complete or finished goods.

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)
provides in part that any reference in a heading to an article
shall be taken to include a reference to that article incomplete
or unfinished, provided that, as entered, the incomplete or
unfinished article has the essential character of the complete or
finished article.

     As discussed in HQ 951729, both the appropriate National
Import Specialist and the concerned import specialist agree that
grain bins of this type are not goods of heading 9406.  The bins
were found in this decision to be reservoirs, tanks, vats and
similar containers of heading 7309.

     In determining the tariff status of the unfinished grain
bins in issue here, the factor or factors that determines
essential character varies with the goods.  It may be determined
by the nature of the importation itself, its cost or value when
compared to the cost or value of the completed article, the role
of the import in relation to the use of the goods, or other
factors that may be relevant.  In this case, grain bins are
receptacles for holding or storing goods.  The imported bins,
some of which your office agrees are entered fully assembled and
some disassembled, but in both cases incomplete, perform this
function.  The bottom hopper mechanism is merely the means of
emptying the bins.

     In our opinion, bottom hopper grain bins, imported without
the bottom hopper mechanism, have the aggregate of distinctive
component parts that establishes their identity as grain storage
or holding receptacles.  They have the essential character of
complete grain bins.                                             - 3 -

HOLDING:

     In accordance with HQ 951729, complete bottom hopper grain
bins are classifiable in subheading 7309.00.00, HTSUS, as
reservoirs, tanks, vats and similar containers for any material,
of iron or steel.

     Under the authority of GRI 2(a), HTSUS, incomplete bottom
hopper grain bins, as described, are goods of heading 7309.  They
are also classifiable in subheading 7309.00.00; as such, the bins
are not eligible for classification in heading 9817.00.50, HTSUS.


                              Sincerely,


                              John Durant, Director
                              Commercial Rulings Division