HQ 084855: Self-advancing hydraulic mine roof shield supports

us-cbp-cross-rulings-hq-084855HQ 084855: Self-advancing hydraulic mine roof shield supportsGuidance

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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 084855

                                   September 13, 1989

             CLA-2 CO:R:CV:G:  084855 JLV; 841161

             CATEGORY:  Classification

             TARIFF NO.:  8479.89.9090

             Linda H. Moorhouse
             Dowty Corporation
             177 Thorn Hill Road
             Warrendale, Pennsylvania 15086

             RE:  Self-advancing hydraulic mine roof shield supports

             Dear Ms. Moorhouse:

                  In a letter of May 15, 1989, you requested a ruling on
             the classification of certain self-advancing mine roof
             supports that are imported by Dowty Corporation, Warrendale,
             Pennsylvania, from the United Kingdom.  Your request was
             forwarded to this office by the Regional Commissioner, New
             York, for our response on the classification issue under the
             Harmonized Tariff Schedule of the United States, Annotated
             (HTSUSA).

             FACTS:

                  The merchandise involves three types of hydraulic
             supports described as "shield supports" that are "self-
             advancing, hydraulic supports" used in longwall mining
             operations.  The literature describes these supports as self-
             advancing hydraulic 2-leg, 4-leg, and 4-leg chock-type mine
             roof supports.  The supports consist of hydraulic cylinders
             placed between a steel floor beam and a roof beam containing a
             steel caving shield.  The "legs" are the vertical supports for
             the overhead shield.

                  The supports are installed side by side in a long row in
             the mine in order to form a continuous overhead canopy which
             cantilevers over the excavating equipment (a conveyor and a
















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             coal shearing machine).  The shearer, which usually slides
             along the top of the conveyor, shears off coal in a strip 20-
             30 inches wide and pushes the chunks of coal onto the
             conveyor.  This results in a 20-30 inch wide gap into which
             the conveyor is pushed by the mine roof supports.  The
             hydraulic cylinders in the mine roof supports which support
             the overhead steel canopy are then retracted and the supports
             are sequentially advanced up to the armored conveyor as the
             shearer cuts away the coal.  Thus, the conveyor and the mine
             roof supports are properly positioned for when the shearer
             cuts the coal on its return pass along the face.

             ISSUE:

                  What is the classification of a self-advancing, hydraulic
             mine roof support?

             LAW AND ANALYSIS:

                  The key features of the mine roof support are its ability
             to provide support in case of movement of the mine roof, to
             reposition itself as materials are mined, and to advance the
             conveyor up to the area to be mined next.  The principal
             function of the mine roof support is to provide protection and
             support in a mine.  The repositioning of the conveyor is
             secondary to the support function.

                  Classification under various headings has been proposed:
             heading 8425, which provides, among other named machines, for
             jacks; heading 8428, which provides for other lifting and
             handling machinery; heading 8430, which provides, among other
             machinery, for certain leveling, excavating, and extracting
             machinery (other than self-propelled); and heading 8479, which
             provides for machines and mechanical appliances having
             individual functions, not specified or included elsewhere in
             chapter 84.

                  The principal function of the mine roof supports is that
             of protective support.  They are not "jacks" because they do
             not lift or raise the mine roof.  They are not excavating
             machinery because they do not attack or cut the earth's crust
             or the materials to be mined.  They are not other lifting or
             handling machinery because their function is related to that
             of a static support system, such as a scaffolding.

                  The mine roof supports are mechanical devices.  Absent a
             specific heading which describes the machinery, the
             appropriate tariff classification is in heading 8479 which














                                          - 3 -

             provides for machines and mechanical appliances having
             individual functions, not specified or included elsewhere in
             chapter 84.  Note 7, chapter 84, states that, subject to
             certain conditions not relevant in this case, a "machine the
             principal purpose of which is not described in any heading" is
             to be classified in heading 8479.

             HOLDING:

                  The self-advancing hydraulic mine roof supports are
             classified in subheading 8479.89.9090, HTSUSA, as other
             machines and mechanical appliances, other, other, and dutiable
             at 3.7 percent ad valorem.

                                          Sincerely,




                                          John Durant, Director
                                          Commercial Rulings Division

















































































             6cc:  AD NY Seaport
             2cc:  Chief, CIE
             1cc:  NIS Alan Horowitz
             1cc:  AC, CO
             1cc:  Director, CommRulDiv
             1cc:  Reading File

             LIBRARY:  valentin
             FILE NAME: 084855









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