H265011

HQ H265011 July 24, 2023 OT:RR:CTF:EMAIN H265011 NVF CATEGORY: Classification TARIFF NO.: 6307.90.98 Christopher M. Kane Simon Gluck & Kane LLP One Penn Plaza 250 West 34th Street Suite 4615 New York, NY 10119 RE: Request for Reconsideration of NY N261261; Classification of Winch Strap and Chain Dear Mr. Kane: This letter is in response to your request, dated April 15, 2015, for reconsideration of New York Ruling Letter (“NY”) N261261, which was issued to your client, Kinedyne Corporation on February 26, 2015. In arriving at our determination, we considered the materials in your original submission, discussions that occurred during a conference with our office on March 11, 2022, publicly available information, and supplemental documents filed on September 29, 2022. We apologize for the delay in responding to your request. FACTS: As stated in NY N261261, the hardware is described as a winch (model number 1020) that is constructed from medium carbon steel plate with precision cast steel pawls and gears. The winch consists of a round gear drum with teeth. The teeth are uniform but are asymmetrical with each tooth having a moderate slope on one edge and a steeper slope on the other edge. When the teeth are moving in a forward direction, the steel pawl allows the depression between the teeth to click easily as it passes the tip of each tooth. When the teeth move in the opposite direction, the pawl catches the sloped edge of the first tooth it encounters, thereby locking it against the tooth, preventing any movement and securing the winch strap and chain anchor in place over the cargo load. The winch is used on a flatbed truck for safe securing of cargo. The winch is manufactured to accommodate webbing straps up to four inches in width and may be used with webbing straps, cable or a combination of the two. The 4-inch wide strap with integrated chain anchor (part number 422740) is a woven strap made from high tenacity polyester fibers using a double plain weaving method and treated with a urethane resin for strength and durability. It features a chain anchor that is permanently attached to the strap and consists of eleven quarter inch welded closed links with a heavy forged steel hook permanently attached to the eleventh closed link. In our original ruling, we determined that the winch imported together with a strap and chain anchor and the winch imported without the strap and chain anchor were classified under heading 8425, HTSUS as winches; we also determined that the strap and chain anchor imported separately were classified under heading 6307, HTSUS as an other made up article. In your request for reconsideration, you argue that the strap and chain anchor are classified under heading 8431, HTSUS as a part suitable for use solely or principally with machinery of headings 8425 to 8430. ISSUE: Whether the strap and chain anchor are classified under heading 6307, HTSUS as an other made up article or under heading 8431, HTSUS as a part of machinery of headings 8425 to 8430. LAW AND ANALYSIS: The HTSUS provisions under consideration are as follows: 6307 Other made up articles, including dress patterns. 8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430. Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined 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 headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Goods that are prima facie classifiable under two or more headings are classifiable in accordance with GRI 3. GRI 3(a) states that the heading that provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to only part of the items in a composite good or set, those headings are to be regarded as equally specific in relation to the goods, even if one of the gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good or set is to be determined by GRI 3(b) or GRI 3(c). GRI 3(b) states that composite goods or sets which cannot be classified by reference to GRI 3(a) are to be classified as if they consisted of the component that gives them their essential character. The term “part” is not defined in the HTSUS. In the absence of a statutory definition, the courts have fashioned two distinct but reconcilable tests for determining whether a particular item qualifies as a part for tariff classification purposes. See Bauerhin Technologies Limited Partnership, & John V. Carr & Son, Inc. v. United States, 110 F.3d 774 (Fed. Cir. 1997). Under the first test, articulated in United States v. Willoughby Camera Stores, 21 C.C.P.A. 322 (1933), an imported item qualifies as a part only if can be described as an “integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article.” Bauerhin, 110 F.3d at 779. Pursuant to the second test, set forth in United States v. Pompeo, 43 C.C.P.A. 9 (1955), a good is a “part” if it is “dedicated solely for use” with a particular article and, “when applied to that use…meets the Willoughby test.” Bauerhin, 110 F.3d at 779 (citing Pompeo, 43 C.C.P.A. at 14); Ludvig Svensson, Inc. v. United States, 63 F. Supp. 2d 1171, 1178 (Ct. Int'l Trade 1999) (holding that a purported part must satisfy both the Willoughby and Pompeo tests). An item is not a part if it is “a separate and distinct commercial entity.” Bauerhin, 110 F.3d at.779. Before we address the classification of the strap and chain, we first discuss and affirm the classification of the winch under heading 8425, HTSUS. Heading 8425, HTSUS provides for, “Pulley tackle and hoists other than skip hoists; winches and capstans; jacks.” As discussed in HQ H273307 (May 5, 2023), we have classified a narrow category of tie down devices in heading 8425, HTSUS as winches. These devices generally consist of a self-contained drum, gears, and pawl. When in operation, a strap, rope or chain is attached to an item and the winches use manual or electric energy to wind and tighten the strap around the drum, applying and maintaining tension on the strap, rope or chain. HQ H273307 (May 5, 2023); see also HQ H031587 (Apr. 1, 2011). We observe that the winch in this case operates in a similar manner as other winches classified in heading 8425, HTSUS. Specifically, the winch consists of a toothed drum and pawl, is mounted under the bed of a truck and is used to tighten a strap around cargo before transportation. Therefore, the winch is properly classified under heading 8425, HTSUS as a winch. The strap and chain at issue consists of a 4-inch wide length of polyester webbing that is permanently connected to a chain. A heavy forged steel hook is attached to the end of the chain. When used, the chain can be connected to one side of a truck and the strap is wound around cargo and drawn up into the winch, which is mounted under the bed of a truck. When the winch is operated, it tightens the strap around cargo and the hook and chain provide the anchoring point that helps maintain tension. The strap and chain are substantially similar to other anchoring straps with metal hardware that we have previously classified under heading 6307, HTSUS, as made up textile articles, pursuant to GRI 3. See, e.g., NY 875985 (July 9, 1992), NY 883806 (Mar. 26, 1993), NY F89805 (Aug. 8, 2000), and NY N258863 (Nov. 21, 2014). Such straps consist of a length of webbing with metal fasteners that are used to anchor and secure webbing. Kinedyne asserts that the instant strap should be classified as a part of a winch. However, we do not find that the strap and 

The HTSUS provisions under consideration are as follows:6307 Other made up articles, including dress patterns.8431 Parts suitable for use solely or principally with the machinery of headings 8425 to 8430.Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined 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 headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Goods that are prima facie classifiable under two or more headings are classifiable in accordance with GRI 3. GRI 3(a) states that the heading that provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to only part of the items in a composite good or set, those headings are to be regarded as equally specific in relation to the goods, even if one of the gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good or set is to be determined by GRI 3(b) or GRI 3(c). GRI 3(b) states that composite goods or sets which cannot be classified by reference to GRI 3(a) are to be classified as if they consisted of the component that gives them their essential character. The term “part” is not defined in the HTSUS. In the absence of a statutory definition, the courts have fashioned two distinct but reconcilable tests for determining whether a particular item qualifies as a part for tariff classification purposes. See Bauerhin Technologies Limited Partnership, & John V. Carr & Son, Inc. v. United States, 110 F.3d 774 (Fed. Cir. 1997). Under the first test, articulated in United States v. Willoughby Camera Stores, 21 C.C.P.A. 322 (1933), an imported ite