H310746

U.S. Customs and Border Protection HQ H310746 February 3, 2021 CLA-2 OT:RR:CTF:EMAIN H310746 NVF CATEGORY: Classification TARIFF NO.: 7326.90.86, 8481.30.20, 8483.90.50 Port Director, U.S. Customs and Border Protection Port of Savannah 1 East Bay Street Savannah, GA 31401 Attn: La-Tera Latimore, Import Specialist RE: Application for Further Review of Protest No. 1703-20-103344; Classification of Automobile Bracket Lifts, Bracket Clamps, Bracket Cable Mountings, Backplate Assemblies, and Breather Assemblies. Dear Port Director: This letter is in response to the Application for Further Review (“AFR”) of Protest No. 1703-20-103344, timely filed by Sandler, Travis & Rosenberg, PA on behalf of protestant, Briggs & Stratton Corporation (“Briggs”). The protest contests the classification and liquidation by Customs and Border Protection of: 1) bracket lifts, bracket clamps, and bracket cable mountings under heading 7326 of the Harmonized Tariff Schedule of the United States (“HTSUS”), 2) backplate assemblies under heading 8483, HTSUS, and 3) breather assemblies under heading 8481, HTSUS. In reaching the below determination, we have considered information presented in the protest and AFR, supplemental information provided by Briggs on November 13, 2020, information provided during the conference between counsel for Briggs and CBP on December 9, 2020, and publicly available information. FACTS: The imports at issue are described by Briggs as follows: Bracket Lifts, Bracket Clamps, and Bracket Cable Mountings – The bracket lifts are a metal-stamped part of light-gauge steel that connect to the engine using screws and/or bolts and support part of the engine’s fuel system (mainly the fuel pump). The bracket clamps are metal stampings made of light-gauge steel which connect an external air cleaning system to the engine. The bracket cable mountings are also a stamped metal part of light-gauge steel and connect throttle and engine control cables to the outside of the engine. Backplate Assemblies – The backplate assembly is a stamped metal plate made of light-gauge steel with specific openings to allow for parts to protrude from the engine, where needed, while covering the lower portion of the engine. Breather Assemblies – The breather assembly is made of light gauge steel with a rubberized plastic gasket in the center. It allows the engine to appropriately vent crankcase pressure out of the engine. It allows the engine piston rings to seal tighter against the cylinder walls, ultimately providing for smoother operation of the engine. The subject merchandise was imported between March 8, 2019 and September 29, 2019. CBP liquidated the entries on January 24, 2020, February 7, 2020, and February 28, 2020. Briggs timely filed a protest and Application for Further Review (“AFR”) on March 5, 2020. In its protest, Briggs asserts that all of its imports should be classified under heading 8409, HTSUS as parts suitable for use solely or principally with the engines of heading 8407 or 8408. ISSUES: Whether the bracket lifts, bracket clamps, and bracket cable mountings are classified under heading 7326, HTSUS as other articles of iron or steel or under heading 8409, HTSUS as parts suitable for use solely or principally with the engines of heading 8407 or 8408. Whether the backplate assemblies are classified under heading 8483, HTSUS as parts of a gearing or under heading 8409, HTSUS as parts suitable for use solely or principally with the engines of heading 8407 or 8408. Whether the breather assemblies are classified under heading 8481, HTSUS as valves and similar appliances or under heading 8409, HTSUS as parts suitable for use solely or principally with the engines of heading 8407 or 8408. LAW AND ANALYSIS: We observe as an initial matter that the matters protested are protestable under 19 U.S.C. § 1514(a)(2) as decisions on classification and amount of duties chargeable. The subject merchandise was entered by Briggs between March 8, 2019 and September 29, 2019. CBP liquidated the entries on January 24, 2020, February 7, 2020, and February 28, 2020. Briggs timely filed a protest and AFR on March 5, 2020, 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 the protest is properly accorded to protestant pursuant to 19 C.F.R. § 174.24(b) because the decision against which the protest was filed is alleged to involve questions of law or fact which have not been ruled upon by the Commissioner of Customs or his designee or by the Customs courts. Merchandise imported into the United States is classified under the HTSUS. 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. 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 classification 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. Additional U.S. Rule of Interpretation 1(c) states that “a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for ‘parts’ or ‘parts and accessories’ shall not prevail over a specific provision for such part or accessory.” 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. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the HTSUS. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). Generally speaking, Briggs argues that all of its imports are designed for and used exclusively in spark-ignition internal combustion piston engines and therefore should be classified under heading 8409, HTSUS, as parts suitable for use solely of principally with engines of heading 8407 or 8408. As support for its position, Briggs cites to NY N302189 (Feb. 8, 2019) (engine assembly without an alternator or starter), NY N125121 (Oct. 14, 2010) (intake manifold), HQ 954102 (Mar. 15, 1994) (vehicle throttle cables), and HQ H2

We observe as an initial matter that the matters protested are protestable under 19 U.S.C. § 1514(a)(2) as decisions on classification and amount of duties chargeable. The subject merchandise was entered by Briggs between March 8, 2019 and September 29, 2019. CBP liquidated the entries on January 24, 2020, February 7, 2020, and February 28, 2020. Briggs timely filed a protest and AFR on March 5, 2020, 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 the protest is properly accorded to protestant pursuant to 19 C.F.R. § 174.24(b) because the decision against which the protest was filed is alleged to involve questions of law or fact which have not been ruled upon by the Commissioner of Customs or his designee or by the Customs courts.Merchandise imported into the United States is classified under the HTSUS. 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. 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 classification 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. Additional U.S. Rule of Interpretation 1(c) states that “a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for ‘parts’ or ‘parts and accessories’ shall not prevail over a spe