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HQ 958807

APRIL 30, 1996

CLA-2 RR:TC:MM 958807 JAS


TARIFF NO.: 8466.92.50

Port Director of Customs
200 Granby Street
Norfolk, VA 23510

RE: PRD 1401-95-100251; Press and Pre-Press Machines; Machinery Used
In the Manufacture of Laminated Veneer Lumber; Machines Imported in Separate
Shipments; Condition as Imported; United States v. Baldt Anchor, Chain & Forge Division of Boston Metals Co., Franklin Industries, Inc. v. United States, HQ 085252, HQ 954820; Section XVI, Note 2

Dear Port Director:

This is our decision on Protest 1401-95-100251, filed against your action in classifying machines from Finland that were disassembled for ease of transport, and the components of which arrived in the customs territory of the United States in different shipments. The entries were liquidated on August 25, 1995, and this protest timely filed on October 20, 1995.


Two machine tools used with other machines in a laminated veneer lumber manufacturing operation, a pre-press machine and a press machine, were broken down into components for ease of shipment, and packed into thirteen (13) containers. The containers were delivered to the port of export together. However, due to heavy volume, not all of the containers were shipped on the same vessel. Consequently, eight containers were imported on one day and the remaining five on another day.

The machines were entered under a provision in heading 8465, Harmonized Tariff Schedule of the United States (HTSUS), as machine tools for working wood. The importer's representative maintains that under General Rule of Interpretation (GRI) 2(a), HTSUS, each shipment is an unfinished article, imported unassembled, having the essential character of a machine tool for working wood. Protestant's representative cites the Harmonized Commodity Description And Coding System Explanatory - 2 -

Notes (ENs) for Rule 2(a) which state, among other things, that when complete or finished articles are presented unassembled or disassembled it is usually for reasons such as requirements of convenience of packing, handling or transport.

Machine components contained in eight containers were imported on one day and components contained in five containers were imported on another day. Your office determined that neither shipment contained components that could be considered an unfinished or incomplete article under GRI 2(a). Each entry was liquidated under the appropriate provision in heading 8466, as parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465.

The provisions under consideration are as follows:

8465 Machine tools *** for working wood, cork, bone, hard rubber, hard plastics or similar hard materials:


8465.94.00 Bending or assembling machines...3.4 percent ad valorem

8466 Parts and accessories suitable for use solely or principally with the machines of headings 8456 to


8466.92.50 Other...4.7 percent ad valorem


Whether the components in either or both importations constitute incomplete or unfinished articles, entered unassembled.


Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the 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 part that references in a heading to an article shall be taken to include incomplete or - 3 -
unfinished articles provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article.

It is well settled that merchandise must be classified and assessed with duty in its condition as imported. Components of a machine that arrive within the customs territory on different days cannot be aggregated for classification and appraisement purposes under a single HTS provision. See United States v. Baldt Anchor, Chain & Forge Division of Boston Metals Co., 59 CCPA 122, C.A.D. 1051, 429 F. 2d 1403 (1972), Franklin Industries, Inc. v. United States, 1 C.I.T 349 (1981), HQ 085252, dated September 29, 1989, and HQ 954820, dated December 13, 1993.

Your office has determined that under GRI 2(a) the components in neither shipment constitutes an incomplete or unfinished article, imported unassembled, having the essential character of a complete or unfinished machine tool of heading 8465. No argument to the contrary has been presented. Moreover, your office has determined that none of the components in either shipment is a good included in any of the applicable headings of chapters 84 or 85. See Section XVI, Note 2(a), HTSUS. The components in each shipment were determined to be parts suitable for use solely or principally with machine tools of heading 8465, and were classified in heading 8466. See Section XVI, Note 2(b), HTSUS.


Under the authority of GRI 1, the components in each shipment are provided for in heading 8466. They are classifiable in subheading 8466.92.50, HTSUS.

The protest should be DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you should mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing 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 to the public via the Diskette Subscription Service, the Freedom of Information Act and other public access channels.


John Durant, Director
Tariff Classification
Appeals Division

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