HQ 958807

APRIL 30, 1996

CLA-2 RR:TC:MM 958807 JAS

CATEGORY: Classification

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.

FACTS:

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:

Other:

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

8465 \*\*\*:

Other:

8466.92.50 Other\...4.7 percent ad

valorem

ISSUE:

Whether the components in either or both importations

constitute incomplete or unfinished articles, entered

unassembled.

LAW AND ANALYSIS:

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.

HOLDING:

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.

Sincerely,

John Durant, Director

Tariff Classification

Appeals Division