HQ 954820

December 13, 1993

CLA-2 CO:R:C:M 954820 DWS

CATEGORY: Classification

TARIFF NO.: 8443

District Director

U.S. Customs Service

1 East Bay Street, Room 104

Savannah, GA 31401

RE: Protest No. 1703-93-100104: \"Linerflex\" Flexographic Printing

Press; Various Parts; Main Printing Head; U.S. v. Baldt

Anchor, Chain & Forge Division of Boston Metals Co.;

GRI 2(a); Complete and Unassembled Article; Unfinished

Article; Explanatory Note 3(b)(VIII); 8443.30.00

Dear District Director:

The following is our decision regarding the request for

further review of Protest No. 1703-93-100104 concerning your action

in classifying and assessing duty on various parts of a \"Linerflex\"

flexographic printing press under the Harmonized Tariff Schedule

of the United States (HTSUS).

FACTS:

The merchandise consists of various parts for a \"Linerflex\"

flexographic printing press. The parts which are the subject of

this protest, valued at \$3,255,000, arrived at the port of Savannah

on December 27, 1992, on the M/V Bonn Express. The main printing

head to the machine, which was intended to shipped with the rest

of the parts on the M/V Bonn Express, arrived at the port of

Savannah, Georgia, on January 3, 1993, on the M/V Nurnberg

Atlantic. The main printing head is valued at \$1,107,638. At the

time of entry, it was assigned a different entry number and is not

the subject of this protest. It is claimed that the main printing

head was to be included in the same shipment as the other parts on

the M/V Bonn Express, however, due to various occurrences, this was

not possible.

The merchandise was entered under subheading 8443.30.00,

HTSUS, as flexographic printing machinery. The entry was

liquidated on April 23, 1993, under the various subheadings of the

HTSUS which specifically describe the parts. The protest was

timely filed on July 20, 1993.

Besides the various subheadings of the HTSUS which

specifically describe the flexographic printing press parts, the

remaining subheading under consideration is as follows:

8443.30.00: \[f\]lexographic printing machinery.

The general, column one rate of duty for goods classifiable

under this provision is 3.3 percent ad valorem.

ISSUE:

Whether the shipment of the various parts of the flexographic

printing press, and the shipment of the main printing head, each

shipment having been entered on different dates, constitute a

complete and unassembled flexographic printing press under the

HTSUS.

Whether the shipment of the various parts, excluding the

shipment of the main printing head, constitutes an unfinished

flexographic printing press.

Whether the various parts are classifiable under subheading

8443.30.00, HTSUS, as flexographic printing machinery, or under

the various HTSUS subheadings which specifically describe the

parts.

LAW AND ANALYSIS:

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 section or chapter notes.

It is well settled that articles which are not imported

together are precluded from being an entirety. U.S. v. Baldt

Anchor, Chain & Forge Division of Boston Metals Co., 59 CCPA 122,

C.A.D. 1051, 429 F.2d 1403 (1972).

The term \"entirety\", which was used in the Tariff Schedules

of the United States (TSUS), is embodied in GRI 2(a) of the HTSUS.

GRI 2(a) states that:

\[a\]ny 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. It shall also include a

reference to that article complete or finished (or falling

to be classified as complete or finished by virtue of this

rule), entered unassembled or disassembled.

The shipment of the various parts and the shipment of the main

printing head do not together constitute a complete and unassembled

flexographic printing press. The two shipments arrived at the port

of Savannah on two different dates, and, under Baldt Anchor, they

cannot together constitute a complete printing press as if the

shipments were entered at the same time. The fact that the main

printing head was intended to be included in the subject shipment

is irrelevant as to the classification of the subject parts. See

HQ 081999, dated December 10, 1990.

It is also our position that, under GRI 2(a), the shipment of

the various parts, without the main printing head, does not

constitute an unfinished flexographic printing press. In

understanding the language of the 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 3(b)(VIII) (p.

4\) states that:

\[t\]he factor which determines essential character will vary

as between different kinds of goods. It may, for example,

be determined by the nature of the material or component,

its bulk, quantity, weight or value, or by the role of a

constituent material in relation to the use of the goods.

The essential character of the printing press is not imparted

by the shipment of the various parts, but by the main printing

head. Without the main printing head, it would be impossible for

the printing press to function as intended. Therefore, the main

printing head plays the primary role in relation to the use of the

printing press.

Consequently, because the shipment of the various parts does

not constitute an unfinished printing press, the parts together

are not classifiable under subheading 8443.30.00, HTSUS. They are,

however, classifiable under the subheadings of the HTSUS which

specifically describe the parts.

HOLDING:

The various parts of the flexographic printing press are

classifiable under the subheadings of the HTSUS which specifically

describe the parts.

The protest should be denied in full. In accordance with

Section 3A(11)(b) of Customs Directive 099 3550-065, dated August

4, 1993, Subject: Revised Protest Directive, this decision,

together with the Customs Form 19, should be mailed by your office

to the protestant no later than 60 days from the date of this

letter. Any reliquidation of the entry in accordance with the

decision must be accomplished prior to mailing of 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 the

public via the Diskette Subscription Service, Lexis, Freedom of

Information Act, and other public access channels.

Sincerely,

John Durant, Director