HQ 957150

JANUARY 30, 1995

CLA-2:CO:R:C:M 957150 JAS

CATEGORY: Classification

TARIFF NO: 8479.90.80

District Director of Customs

150 N. Royal Street, Rm 3004

Mobile, AL 36602

RE: PRD 1901-94-100047; Metal Canopies, Hydraulic Shield-Type

Roof Supports, Parts of Excavating Machinery, Part of a

Part, Subheading 8431.49.90; Clipper Belt Lacer Co., Inc. v.

United States; Shearing Machine, Conveyor, Roof Supports,

Long Wall Mining Machine; Unfinished Functional Unit,

Section XVI, Note 4; HQ 084831, HQ 087077

Dear District Director:

This is our decision on Protest No. 1901-94-100047, filed

against your decision in classifying certain steel canopies used

with apparatus described as a Long Wall Mining Machine. The

entry under protest was liquidated on April 1, 1994, and this

protest timely filed on June 22, 1994.

FACTS:

The merchandise is metal canopies or covers used as

component parts of hydraulic mine roof support shields. The

canopy is that portion of the roof support which cantilevers out

and is pressed against the roof of an underground coal mine to

prevent it from collapsing onto the coal cutting machine and

conveyor that moves the coal. The coal cutting or shearing

machine, the conveyor situated beneath the cutting machine, and

roof support shields comprise what protestant identifies as a

Long Wall Mining Machine (LWMM). In operation, as the coal

cutter shears the face of a coal deposit, the hydraulically

operated roof support shields advance the coal cutter and

conveyor forward toward a new face. The three components are

interdependent and each is necessary for the LWMM to function

properly.

The canopies were entered under a provision in heading 8431

for parts of excavating, boring or extracting machinery. The

import specialist determined that the canopies were parts of

hydraulic mine roof supports. Because there is no specific

provision for such roof supports and their parts, the entry was

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liquidated under a provision in heading 8479 for parts of

machines and mechanical appliances not specified or included

elsewhere in chapter 84.

The provisions under consideration are as follows:

8431 Parts suitable for use solely or principally

with the machinery of headings 8425 to 8430:

8431.49 Other:

8431.49.90 Other\...2 percent

\* \* \* \*

8479 Machines and mechanical appliances having

individual functions, not specified or

included elsewhere in \[chapter 84\]:

8479.90 Parts:

8479.90.85 Other\...3 percent

ISSUE:

Whether canopies for hydraulic mine roof supports are parts

of excavating, extracting or boring machinery.

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.

Counsel for the protestant maintains that if imported

together, the coal cutting or shearing machine, the conveyor, and

the hydraulic roof supports would comprise a functional unit

under Section XVI, Note 4, Harmonized Tariff Schedule of the

United States (HTSUS), the function being appropriate to

excavating or extracting machinery of heading 8430. We agree.

The claim, however, is that under GRI 2(a), the mine roof

supports or shields are incomplete or unfinished machines having

the essential character of excavating or extracting machines of

heading 8430, and that the canopies are parts thereof. Counsel\'s

rationale is that the mine roof support shields impart the

essential character to this functional unit because they are the

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most unique and specially engineered component in the LWMM, and

that they represent nearly 75 percent of the cost or value of the

complete machine. Alternatively, counsel claims the canopies are

parts of extracting machines.

In our opinion, counsel\'s claim is without merit because, as

drafted, Note 4 requires that the individual components necessary

to the functional unit be imported together. There is no legal

authority that provides for unfinished functional units or for

parts of functional units. HQ 084831, dated December 26, 1989,

and HQ 087077, dated March 27, 1991.

If imported by itself, the coal shearing or cutting machine

would be an excavating or extracting machine of heading 8430.

The real issue, we believe, is whether hydraulic mine roof

supports are parts of coal cutting machines and, if so, whether

the canopies in issue are parts of that part. Articles may be

regarded as parts for tariff purposes if they are necessary to

the completion of the article with which they are used, that is,

if they are integral, constituent or component parts without

which the parent article cannot function as that article.

Clipper Belt Lacer Co., Inc. v. United States, 738 F. Supp. 528

(CIT 1990). Neither the hydraulic mine roof supports nor the

canopies qualify as parts under this test. The hydraulic roof

supports and canopies function to support the roof of a coal mine

and prevent it from collapsing. The roof supports also

incorporate an advancing mechanism that moves the coal cutting

machine and conveyor in tandem toward a new face of the coal

deposit after a preceding face has been cut. While the cutting

machine cannot advance by itself, it independently performs the

function for which it was designed - to shear or cut coal - and

does not rely on the roof supports or canopies to perform that

function. For this reason, neither the hydraulic mine roof

supports nor the metal canopies are parts for tariff purposes.

HOLDING:

Under the authority of GRI 1, the metal canopies which are

parts or components of hydraulic mine roof supports, are provided

for in heading 8479. They are classifiable in subheading

8479.90.80, 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

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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

Commercial Rulings Division