**HQ** 966854

JANUARY 16, 2004

**CLA-2 RR:CR:GC** 966854 JAS

**CATEGORY:** Classification

**TARIFF NO.:** 9401.80.40

Ms. Suzanne O'Hearn

China Distributors, Inc.

19200 W. Dodge Road

P.O. Box 540486

Omaha, NE 68154

**RE**: HQ 954853 Revoked; Seats for Fork-Lift Trucks

Ms. O'Hearn:

HQ 954853, issued to you on November 22, 1993, on behalf of China
National Machinery Import/Export Corporation, Peking, China, in
connection with Protest 3307-02-100032, concerned the classification,
under the Harmonized Tariff Schedule of the United States (HTSUS), of
seats for fork-lift trucks. HQ 954853 classified these seats in
subheading 8431.20.00, HTSUS, as other parts suitable for use solely or
principally with the machinery of headings 8425 to 8430; heading 8427
(i.e., fork-lift trucks).

Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as
amended by section 623 of Title VI (Customs Modernization) of the North
American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107
Stat. 2057, 2186 (1993), notice of the proposed revocation of HQ 954853
was published on December 10, 2003, in the [Customs
Bulletin]{.underline}, Volume 37, Number 50. No comments were received
in response to that notice. As stated in the proposed notice of
revocation, any liquidation or reliquidation of the entries in Protest
3307-02-100032 will be unaffected by this decision.

**FACTS**:

> The merchandise in HQ 954853 is described only as seats designed to be

attached to the floors of fork-lift trucks. Fork-lift trucks are
motorized material handling vehicles typically with a cab and seat for
the driver, designed to vertically lift and transport loads.

\- 2 -

The seats were originally entered under the duty-free provision in
subheading 8431.20.00, HTSUS, on the basis that they were designed
solely for fork-lift trucks and distributed solely to dealers in these
trucks. However, the entries were liquidated under a provision of
heading 9401, HTSUS, as other seats, on the basis that they were
"seats," and were designed for placing on the floor \[of fork-lift
trucks\], a requirement for goods of heading 9401.

The HTSUS provisions under consideration are as follows:

> 8431.20.00 Parts suitable for use solely or principally with the
>
> machinery of headings 8425 to 8430: Of machinery

of heading 8427

**\* \* \* \***

40. Seats (other than those of heading 9402), whether or not

> convertible into beds, and parts thereof: Other seats

**ISSUE:**

Whether seats that are parts of fork-lift trucks are provided for *eo
nomine* in heading 9401.

**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.

Section XVI, Note 2(a), HTSUS, states, in relevant part, that subject to
certain exceptions that are not relevant here, parts of machines 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. Note 2(b)
states that other parts, if suitable for use solely or principally with
a particular kind of machine, or with a number of machines of the same

heading are to be classified with the machines of that kind. Additional
U.S. Rule of Interpretation 1(c), HTSUS, states, in part, that a
provision for "parts" or "parts and accessories" shall not prevail over
a specific provision for such part or accessory.

\- 3 -

Heading 9401 covers all seats, including those for vehicles, provided
they comply with the conditions prescribed in Chapter 94, Note 2, HTSUS.
Note 2 states, in part, that articles referred to in heading 9401 are to
be classified there only if designed for placing on the floor or ground.
Seats for fork-lift trucks meet the terms of this note.

By its terms, Additional U.S. Rule 1(c), HTSUS, applies in the absence
of special

language or context which otherwise requires. Section XVI, Note 2 is
such special language or context, but only where the competing
provisions at issue are within Section XVI. [See]{.underline} Nidec
Corp. v. United States, 861 F. Supp. 136, [aff'd]{.underline}. 68 F. 3d
1333 (Fed Cir. 1995). However, in this case, because one of the
competing provisions, heading 9401, is outside Section XVI, Note 2 to
that section does not provide special language or context which
supercedes Additional U.S. Rule of Interpretation 1(c), HTSUS.
[See]{.underline} HQ 561353, dated September 19, 2002.

Notwithstanding that seats for fork-lift trucks may otherwise qualify as
parts of heading 8431, an unlimited *eo nomine* provision describes a
good by name, and ordinarily covers all forms of the named article. With
the exception of seats of heading 9402, heading 9401 covers all seats,
including those for vehicles provided, as noted in Chapter 94, Note 2,
they are designed for placing on the floor or ground. Heading 9401 is a
specific provision for purposes of Additional U.S. Rule of
Interpretation 1(c), HTSUS.

**HOLDING:**

Under the authority of Additional U.S. Rule of Interpretation 1(c),
HTSUS, seats for fork-lift trucks are provided for in heading 9401. They
are classifiable in subheading 9401.80.40, HTSUS.

**EFFECT ON OTHER RULINGS**:

HQ 954853, dated November 22, 1993, is revoked. In accordance with

19 U.S.C. 1625(c), this ruling will become effective 60 days after its
publication in the [Customs Bulletin]{.underline}.

> Sincerely,
>
> Myles B. Harmon, Director
>
> Commercial Rulings Division