H329895

HQ H329895 March 7, 2023 CLA-2 OT:RR:CTF:EMAIN H329895 PF CATEGORY: Classification TARIFF NO.: 7115.90.60 Center Director Industrial & Manufacturing Materials Center of Excellence and Expertise U.S. Customs and Border Protection 555 Battery Street San Francisco, CA 94111 Attn: Charles Ho, Import Specialist RE: Protest and Application for Further Review No: 1512-22-100833; Classification of Platinum Bushings Dear Center Director: The following is our decision as to Protest and Application for Further Review No. 1512-22-100833, which was filed on August 23, 2022, on behalf of Mafic USA, LLC (“protestant”). The protest pertains to the classification of platinum bushings (“subject merchandise”) under the Harmonized Tariff Schedule of the United States (“HTSUS”). The subject merchandise was entered by protestant between April 30, 2021 and July 7, 2021. U.S. Customs and Border Protection (“CBP”) liquidated the entries between February 25, 2022 and May 27, 2022. On August 23, 2022, protestant filed a protest and AFR regarding the tariff classification of the subject merchandise and claimed that the correct classification of the subject merchandise should be in heading 8479, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof.” CBP liquidated the entries under heading 7115, HTSUS, which provides for “Other articles of precious metal or of metal clad with precious metal.” FACTS: The subject bushing is a precious metal block of platinum/rhodium used in basalt fiber production. Each bushing contains hundreds of tiny orifices or “tips” through which basalt lava flows and is extruded into filaments. The bushing is positioned within a “bushing well module”, which consists of a frame and electrical components. Neither the bushing nor the bushing well performs a mechanical function; they remain static. The bushing well module does not act on anything -- it applies no force or other action to push or pull the basalt lava through the tips or orifices of the bushing. Rather, the bushing and the bushing well act like a conduit or funnel for the lava, which flows from the furnace to the winder. Neither the well nor the bushing have operating parts that move, and neither incorporate a mechanical device to cause the lava to move to the winder. In sum, the bushing well does not utilize, apply, or modify energy or force, or transmit motion. ISSUE: Whether the subject merchandise is classified in heading 7115, HTSUS, as “other articles of precious metal,” or in heading 8479, HTSUS, as “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter.” LAW AND ANALYSIS: Initially, we note that the matters protested are protestable under 19 U.S.C. §1514(a) (2) as decisions on classification. The protest was timely filed, within 180 days of liquidation of the first entry. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2) (B) (ii), (iii) (codified as amended at 19 U.S.C. § 1514(c) (3) (2006)). Further Review of Protest No. 1512-22-100833 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(c) because the decision involves matters previously ruled upon by the Commissioner of CBP or his designee or by the Customs courts but facts are alleged or legal arguments presented which were not considered at the time of the original ruling. Merchandise imported into the United States is classified under the HTSUSA. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation (“AUSRIs”). The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2021 HTSUS provisions under consideration in this case is as follows: 7115 Other articles of precious metal or of metal clad with precious metal 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof Note 3(K) to Chapter 71, HTSUS, provides that Chapter 71 does not cover: [M]achinery, mechanical appliances or electrical goods, or parts thereof, of section XVI…. Note 2 to Section XVI, HTSUS, provides that: 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 chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings; (b) 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 (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517; (c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate, or failing that, in heading 8487 or 8548. In understanding the language of the HTSUS, the Explanatory Notes (“ENs”) of the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the HTSUS at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The EN to heading 7115, HTSUS, states the following, in relevant part: This heading covers all articles wholly or partly of precious metal or metal clad with precious metal not constituting jewellery, unfinished or incomplete articles of jewellery or parts of jewellery (heading 71.13) or goldsmiths’ or silversmiths’ wares, unfinished or incomplete articles of goldsmiths’ or silversmiths’ wares or parts thereof (heading 71.14), and not excluded under the provisions of Note 2(A) or 3 to this Chapter. The EN to heading 8479, HTSUS, provides, in pertinent part: This heading is restricted to machinery having individual functions which: Is not excluded from this Chapter by the operation of any Section or Chapter Note; and Is not covered more specifically by a heading in any other Chapter of the Nomenclature; and Cannot be classified in any other particular heading of this Chapter since: No other heading covers it by reference to its method of functioning, description or type; and No other heading covers it by reference to its use or industry in which it is employed; or It could fall equally well into two (or more) other such headings (general purpose machine). The machinery of this heading is distinguished from the parts of machinery, etc., that fall to be classified in accordance with the general provisions concerning parts, by the fact that it has individual functions. For this purpose the following are to be regarded as having “individual functions”: Mechanical devices, with or without motors or other driving force, whose function can be performed distinctly from and independently of any other machine or applia

Initially, we note that the matters protested are protestable under 19 U.S.C. §1514(a) (2) as decisions on classification. The protest was timely filed, within 180 days of liquidation of the first entry. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2) (B) (ii), (iii) (codified as amended at 19 U.S.C. § 1514(c) (3) (2006)). Further Review of Protest No. 1512-22-100833 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(c) because the decision involves matters previously ruled upon by the Commissioner of CBP or his designee or by the Customs courts but facts are alleged or legal arguments presented which were not considered at the time of the original ruling.Merchandise imported into the United States is classified under the HTSUSA. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation (“AUSRIs”). The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2021 HTSUS provisions under consideration in this case is as follows:7115 Other articles of precious metal or of metal clad with precious metal8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof Note 3(K) to Chapter 71, HTSUS, provides that Chapter 71 does not cover: [M]achinery, mechanical appliances or electrical goods, or parts thereof, of section XVI…. Not