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HQ 950345

December 2, 1991

CLA-2 CO:R:C:M 950345 DWS


TARIFF NO.: 8419.39.00; 8453.10.00

District Director
U.S. Customs Service
40 South Gay Street
Baltimore, MD 21202

RE: Automatic Vacuum Drying Machine; Chapter 84, Note 2; EN 84.53 (I)(a); Protest No. 1303-91-100200

Dear Sir:

This is our decision on Application for Further Review of Protest No. 1303-91-100200, dated May 15, 1991, concerning your action in classifying and assessing duty on automatic vacuum drying machines under the Harmonized Tariff Schedule of the United States (HTSUS).


The merchandise consists of automatic vacuum drying machines. These machines will be used in a tannery for drying animal hides.


What is the proper classification of the subject merchandise under the HTSUS?


Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative chapter or section notes.

The merchandise was, according to the importer, inadvertently entered under subheading 8419.39.00, HTSUS, which provides for: "[d]ryers: [o]ther." The merchandise was then liquidated under subheading 8419.39.00, HTSUS. However, the importer, realizing an error had been made at entry, now requests that the merchandise be reliquidated under subheading 8453.10.00, HTSUS, which provides for: "[m]achinery for preparing, tanning or working hides, skins or leathers."

Chapter 84, Note 2, HTSUS, provides that:

[s]ubject to the operation of note 3 to section XVI, a machine or appliance which answers to a description in one or more of the headings 8401 to 8424 and at the same time to a description in one or more of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group and not the latter.

Both subheadings 8419.39.00 and 8453.10.00, HTSUS, describe the subject merchandise. However, under chapter 84, Note 2, HTSUS, because subheading 8419.39.00, HTSUS, is in the "former group", classification of the merchandise is precluded from subheading 8453.10.00, HTSUS, which is in the "latter group".

In understanding heading 8453, HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). Explanatory Note 84.53 (I)(a) (p. 1262), HTSUS, provides that:

[t]he heading does not cover:

[d]rying machines of heading 84.19.

Under the rules stated in chapter 84, Note 2, HTSUS, and Explanatory Note 84.53 (I)(a), HTSUS, the merchandise is classifiable under subheading 8419.39.00, HTSUS.


The subject automatic vacuum drying machines are classifiable under subheading 8419.39.00, HTSUS, which provides for: "[d]ryers: [o]ther." The protest should be denied in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.


John Durant, Director
Commercial Rulings Division

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