HQ 954853

NOVEMBER 22 1993

CLA-2:CO:R:C:M 954853 JAS

CATEGORY: Classification

TARIFF NO.: 8431.20.00

District Director of Customs

610 South Canal Street

Chicago, IL 60607

RE: PRD 3901-93-100977; Seats for Forklift Trucks, Parts

of Forklift Trucks; Sole or Principal Use; Seats,

Heading 9401; Section XVI, Note 2; HQ 950634

Dear Sir:

This is our decision on Application for Further Review of

Protest No. 3901-93-100977, filed against your action in

classifying certain seats for forklift trucks from China. The

entries under protest were liquidated on May 7, 1993, and this

protest timely filed on June 1, 1993.

FACTS:

The merchandise in issue is described only as seats designed

to be attached to the floors of fork-lift trucks. They were

entered under the duty-free provision for parts suitable for use

solely or principally with the machinery of heading 8427.

Protestant maintains these seats are designed for and

distributed solely to fork-lift dealers. In addition, it is

claimed that entries of identical merchandise were liquidated at

different ports under the free provision. You liquidated the

entries under an eo nomine provision for seats in chapter 94.

You note that these seats are designed for placing on the floor

\[of fork-lift trucks\], a requirement for goods of heading 9401.

The 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\...Free

\* \* \* \* \* - 2 -

9401.80.40 Seats, whether or not convertible into

beds, and parts thereof: Other seats:

Other\...2.5 percent

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.

Heading 9401 covers all seats, including those for vehicles,

provided they comply with the conditions prescribed in Chapter

90, 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.

Notwithstanding that the seats may otherwise qualify for

inclusion in heading 9401, we have ruled that the classification

of parts in Section XVI is governed by the legal notes of that

section and those of Chapters 84 and 85 as well. HQ 950634,

dated March 18, 1993.

Seats for fork-lift trucks qualify as \"parts\" because they

provide comfort and stability for the operator while driving the

vehicle and while operating the lift forks. Therefore, these

seats aid the safe and efficient operation of the vehicle. The

seats are not within the exclusions in Section XVI, Note 1. They

are not goods included in any of the headings of Chapters 84 or

85\. It is necessary, for purposes of this decision, to assume

that if the seats are sold or otherwise provided only to fork-

lift truck distributors they are principally, if not solely, used

with these trucks. Certainly, there is no evidence in the file

to dispute sucha conclusion. Therefore, the seats in issue - 3 -

qualify as parts suitable for use solely or principally with

fork-lift trucks of heading 8427.

HOLDING:

Under the authority of GRI 1, the seats for fork-lift trucks

are provided for in heading 8431. They are classifiable in

subheading 8431.20.00, HTSUS, subject to free entry. The protest

should be allowed.

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, Lexis, the Freedom of Information Act and other public

access channels.

Sincerely,

John Durant, Director

Commercial Rulings Division