HQ 960248

May 8, 1998

CLA-2 RR:CR:GC 960248 HMC

CATEGORY: Classification

TARIFF NO.: 8483.90.10/3916.90.50

Port Director of Customs

2nd & Chestnut Sts.

Philadelphia, PA 19106

RE: Protest 1101-97-100038; Sprockets and Rods for Conveyor

Chain; Subheading 8431.39.00; Section XVI, Note 2(a); Explanatory

Notes 39.16, 84.31 and 84.83; Rods of Other Plastics; Chain

Sprockets.

Dear Port Director:

This is our decision on Protest 1101-97-100038, filed

against your classification of sprockets and rods used in plastic

conveyor chain. The entries under protest were liquidated on

January 1, 1997, and this protest timely filed on January 10,

1997\.

FACTS:

The merchandise under protest is described as white

sprockets and white polypropylene rods. The invoice states that

the rods are 4.8 mm in diameter. No other documentation or

description was provided regarding the merchandise after

requesting such documents.

The merchandise was entered under a provision for other

parts suitable for use solely or principally with the machinery

of heading 8428 in subheading 8431.39.00 of the Harmonized Tariff

Schedule of the United States (HTSUS). However, the sprockets

were classified under subheading 3926.90.98, HTSUS, as articles

of plastics and the rods under subheading 3916.90.50, HTSUS, as

rods of other plastics. Customs now believes that the sprockets

are not classifiable under subheading 3926.90.98, HTSUS, but

under subheading 8483.90.10, HTSUS, as chain sprockets.

The provisions under consideration are as follows:

8431 Parts suitable for use solely or principally with the machinery of
headings 8425 to 8430:

Of machinery of heading 8428:

8431.39.00 Other\...1.2%(1996)

\* \* \* \*

8483 Transmission shafts (including camshafts and

crankshafts) and cranks; bearing housings,

housed bearings and plain shaft bearings;

gears and gearing; ball or roller screws;

gear boxes and other speed changers, including

torque converters; flywheels and pulleys,

including pulley blocks; clutches and shaft

couplings (including universal joints);

parts thereof:

8483.90 Parts:

8483.90.10 Chain sprockets and parts thereof\...4.5%(1996)

\* \* \* \*

3916 Monofilament of which any cross-sectional dimension exceeds 1 mm,
rods, sticks and profile shapes, whether or not surface-worked but not
otherwise worked, of plastics:

3916.90 Of other plastics:

Other:

Other:

3916.90.50 Other\...5.8%(1996)

ISSUE:

Whether the sprockets and rods are classifiable as parts

suitable for use solely or principally with conveyors under

subheading 8431.39.00, HTSUS.

LAW AND ANALYSIS:

Merchandise is classifiable under the 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.

Chapter 39, Note 2(p) states that Chapter 39 does not cover

articles of section XVI. The importer claims that the sprockets

are described by heading 8431. Heading 8483 has also being

identified as another heading that may describe the merchandise.

We must then determine if the merchandise is provided for by

heading 8431 or 8483. Section XVI, Note 2(a), HTSUS, states:

2\. Subject to note 1 to this section, note 1 to

chapter 84 and to note 1 to chapter 85, parts of

machines (not being parts of the articles of heading

8484, 8544, 8545, 8546 or 8547) are to be classified

according to the following rules:

\(a\) Parts which are goods included in any of the

headings of chapters 84 and 85 (other than headings

8409, 8431, 8448, 8466, 8473, 8485, 8503, 8522, 8529,

8538 and 8548) are in all cases to be classified in

their respective headings;

The Harmonized Commodity Description And Coding System

Explanatory Notes (EN\'s) constitute the official interpretation

of the Harmonized System. While not legally binding on the

contracting parties, and therefore not dispositive, the EN\'s

provide a commentary on the scope of each heading of the

Harmonized System and are thus useful in ascertaining the

classification of merchandise under the System. Customs believes

the EN\'s should always be consulted. See T.D. 89-80, 54 Fed.

Reg. 35127, 35128 (Aug. 23, 1989).

EN 84.83, at page 1435, states:

\(C\) gears and gearing including friction gears and chain

sprockets

The basic gear is the toothed wheel,

cylinder, cone, rack or worm, etc\....

\[Heading 8483\] covers toothed and similar wheels

for use with transmission chains.

In HQ 956032, dated March 17, 1994, Customs classified

plastic sprockets for a conveyor drive system in subheading

8483.90.10, HTSUS, as chain sprockets. It cited the ENs to

heading 8483 and found that the drive sprockets in issue were in

all material respects similar to chain sprockets. Similarly, we

find that the subject sprockets in this case are toothed wheels

like those of heading 8483. No evidence was provided to support

the claim that the sprockets fall in subheading 8431.39.00. The

sprockets are instead classifiable in subheading 8483.90.10,

HTSUS, as chain sprockets and parts thereof.

The importer also claims that the polypropylene rods are

classifiable under subheading 8431.39.00, HTSUS, as parts of

chain conveyors. EN 84.31, at page 1307, states that subject to

the general provisions regarding the classification of parts,

heading 8431 covers parts for use solely or principally with the

machinery of headings 84.25 to 84.30. As stated above, no

documentation describing the nature of this merchandise was

included with the protest. Efforts to obtain information on both

the sprockets and the rods were unsuccessful. Based on the

evidence presented, we believe that the polypropylene rods are

not principally used with the articles of 8428. Moreover, EN

84.31 states that many parts do not fall in heading 8431 if they

are specified elsewhere in the Nomenclature. In this case, we

believe that the polypropylene rods are described by heading

3916\. They are classifiable, as liquidated, under subheading

3916.90.50, HTSUS, as rods of other plastics.

HOLDING:

Under the authority of GRI 1, the sprockets are classifiable

under subheading 8483.90.10, HTSUS, as chain sprockets and parts

thereof. The 1996 rate of duty is 4.5%. The rods are

classifiable under subheading 3916.90.50, HTSUS, as rods, of

other plastics. The 1996 rate of duty is 5.8%.

This 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

Commercial Rulings Division