HQ 956884
November 18, 1994
CLA-2:CO:R:C:M 956884 JAS
CATEGORY: Classification
TARIFF NO.: 3926.90.95
Mr. Robert Slomovitz
Chief, Machinery Branch, NIS Division
United States Customs Service
6 World Trade Center, Rm. 450
New York, NY 10048
RE: Magazine, Plastic Storage Case for PC Boards, Heading 3926;
Article of Plastic, Chapter 39, Note 2(o); Accessory,
HQ 955987; Machinery Part, Heading 8479, 14 CIT 146
Dear Mr. Slomovitz:
This is in response to the electronic 6431 inquiry initiated
by Customs at Chicago concerning the classification of pc board
magazine racks from Japan.
FACTS:
The merchandise in issue is a plastic magazine or rack
described in accompanying literature as a case for storing
printed circuit (pc) boards, both bare and mounted with
electronic components. The racks are generally rectangular in
shape and function to hold pc boards. The racks are equipped
with slots mounted at a 10 mm pitch and are resistant to static
electricity and heat. The slots keep the boards from making
contact with each other and damaging the electronic components.
The local import specialist maintains that the racks are
parts used with machines that produce printed circuit boards.
Submitted literature depicts these racks with board feeder and
stocking units and with buffer units that are placed between
machines in the production line to receive boards when a machine
stops. The import specialist proposes to classify the plastic
racks as parts of machines and mechanical appliances, in
subheading 8479.90.80 (now 95), Harmonized Tariff Schedule of the
United States (HTSUS). Section XVI, Note 2(b), HTSUS.
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The National Import Specialist maintains the plastic racks
are not parts of any machine but function as storage containers
or holders; as such, they are accessories whose use with board-
making machines is optional. The NIS proposes to classify these
racks in subheading 3926.90.95, HTSUS, as other articles of
plastics. It is noted that chapter 39 does not cover articles of
section XVI. Chapter 39, Note 2(o), HTSUS.
The provisions under consideration are as follows:
3926 Other articles of plastics and articles of
other materials of headings 3901 to 3914:
3926.90 Other:
3926.90.95 Other...5.3 percent
* * * *
8479 Machines and mechanical appliances having
individual functions, not specified or
included elsewhere in [chapter 84]; parts
thereof:
8479.90 Parts:
8479.90.95 Other...3.7 percent
ISSUE:
Whether the plastic pc board magazine or rack is a part or
an accessory for tariff purposes.
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.
For tariff purposes a part is an article that is necessary
to the completion and proper functioning of the article with
which it is used. It is an integral, constituent or component
part without which the parent article cannot function as
intended. Clipper Belt Lacer Co., Inc. v. United States, 14 CIT
146 (1990). An accessory, on the other hand, though identifiable
as being intended for use solely or principally with a specific
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article, is generally not necessary to enable the good with which
it is used to fulfill its intended function. Accessories are of
secondary importance, not essential in and of themselves.
However, they must somehow contribute to the effectiveness of the
principal article, they must facilitate its use or handling,
widen its range of uses, or improve its operation. HQ 955987,
dated June 30, 1994.
In our opinion, the pc board racks in issue conform to the
description of accessories rather than parts. Submitted
literature depicts their use with a number of machines used to
make printed circuit boards. These include stacker-feeders that
feed boards one at a time, board stockers, machines that
automatically stock mounted pc boards in the magazine racks,
inverter-feeders that flip boards for working the reverse side,
buffer-stockers to receive boards in case of machine malfunction
or system shutdown, and assorted conveyors. Although they can be
used to transport pc boards between work stations they do not
function independently as they have no mechanical capability.
The magazine racks function primarily to hold or store pc boards.
The various processing machines do not require use of the
magazine racks as they are capable of handling/feeding the pc
boards themselves. Therefore, the magazine racks are not parts
of machines of heading 8479.
HOLDING:
The plastic magazine racks in issue are accessories for
tariff purposes, provided for in heading 3926 as articles of
plastic. They are classifiable in subheading 3926.90.95, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division