
U.S. Customs and Border Protection
Securing America's Borders
Securing America's Borders
954144: Tie Rods; Reconsideration of PC 877340; "parts of general use"; section XV, note 2; section XVI, note 1(g); heading 7318; EN 73.18
Ruling Date: Aug 18, 1993
HQ 954144
August 18, 1993
CLA-2 CO:R:C:M 954144 LTO
CATEGORY: Classification
TARIFF NO.: 7508.00.50
Mr. James F. Carroll
J.M. Rodgers Co., Inc.
90 West Street, Room 1510
New York, New York 10006
RE: Tie Rods; Reconsideration of PC 877340; "parts of general
use"; section XV, note 2; section XVI, note 1(g); heading
7318; EN 73.18
Dear Mr. Carroll:
This is in response to your letter of May 10, 1993, on
behalf of North Bridge, Inc., requesting reconsideration of PC
877340, dated September 11, 1992, concerning the classification
of tie rods under the Harmonized Tariff Schedule of the United
States (HTSUS).
FACTS:
The articles in question are tie rods, which are used
exclusively with jet aircraft engines. Tie rods are structural
rods which tie the compressor and turbine assemblies in an engine
together. They may be internally or externally threaded on both
ends or may have a head on one end. Tie rods resemble bolts but
are produced from materials of greater tensile strength to
withstand more rotational shear stress than most bolts require.
In PC 877340, the District Director of Customs in Ogdensburg, New
York, advised you that these articles were classified under
subheading 7508.00.50, HTSUS, which provides for other articles
of nickel.
ISSUE:
Whether the tie rods are classifiable as aircraft parts
under heading 8411, HTSUS.
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LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
The subheadings at issue are as follows:
7508.00.50 Other articles of nickel:
Other
* * * * * * * * * * * * *
8411.91.90 Turbojets, turbopropellers and other gas
turbines, and parts thereof:
Parts:
Of turbojets or turbopropellers:
Other
You contend that the tie rods are more specifically provided
for under subheading 8411.91.90, HTSUS. However, heading 8411,
HTSUS, falls within section XVI. Note 1(g) to section XVI states
that this section does not cover "[p]arts of general use, as
defined in note 2 to section XV, of base metal (section XV)
. . . ." Therefore, it is necessary to determine whether the tie
rods are "parts of general use," of base metal.
Note 2(a) to section XV states that the following articles
are parts of general use: "[a]rticles of heading 7307, 7312,
7315, 7317 or 7318 and similar articles of other base metals
[underlining added]." Heading 7318, HTSUS, provides for various
types of fasteners, including bolts of iron or steel. Thus, if
we determine that the nickel tie rods are similar to the bolts of
iron or steel of heading 7318, HTSUS, the tie rods cannot be
classified under heading 8411, HTSUS.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System.
While not legally binding, the ENs provide a commentary on the
scope of each heading of the Harmonized System, and are generally
indicative of the proper interpretation of these headings.
EN 73.18, pg. 1028, with regard to the classification of
screws, bolts and nuts, provides as follows:
Bolts and screws for metal are cylindrical in shape,
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with a close and only slightly inclined thread; they
are rarely pointed, and may have slotted heads or
heads adapted for tightening with a spanner or they
may be recessed. A bolt is designed to engage a nut,
whereas screws for metal are more usually screwed
into a hole tapped in the material to be fastened and
are therefore generally threaded throughout their
length whereas bolts usually have a part of the shank
unthreaded.
The heading includes all types of fastening bolts and
metal screws regardless of shape and use . . . .
You provided a description of the articles in question from
the Pratt & Whitney aircraft manual. The manual states that tie
rods function as and resemble bolts but are produced from
materials of greater tensile strength. Based on this
description, we believe that the tie rods are similar to bolts of
iron or steel, and are "parts of general use," as that term is
defined by note 2(a) to section XV. Therefore, the tie rods are
excluded from section XVI and heading 8411, HTSUS.
EN 75.08, pg. 1059, states that heading 7508, HTSUS, covers
all articles of nickel, not more specifically covered elsewhere
in the tariff schedule, including nickel bolts. Because the tie
rods are not covered by a more specific provision, they are
classifiable under heading 7508, HTSUS, specifically under
subheading 7508.00.50, HTSUS.
HOLDING:
The tie rods are classifiable under subheading 7508.00.50,
HTSUS, which provides for other articles of nickel. The
corresponding rate of duty for articles of this subheading is
5.5% ad valorem.
PC 877340, dated September 11, 1992, is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division