HQ 084006
May 4, 1989
CLA-2 CO:R:C:G 084006 VEA
CATEGORY: Classification
TARIFF NO.: 8905.10.10
Ms. Taina Ranta
Lannen Konepaja
SF-27820 Iso-Vimma (Saky La)
Finland
RE: Classification of multipurpose vessel (Watermaster)
Dear Ms. Ranta:
In a letter dated January 6, 1989, you requested a ruling
on the tariff classification of the Watermaster, a multipurpose
vessel, imported from Finland under the Harmonized Tariff
Schedule (HTS).
FACTS:
The literature submitted with the ruling request states
that the Watermaster is a multipurpose vessel designed to
preserve, restore, and rehabilitate lakes and inland waterways.
The Watermaster performs tasks in three different areas,
environmental management, construction, and maintenance of
waterways for leisure-related activities. In the area of
environmental management, the watermaster rehabilitates
eutrophic rivers and lakes, and provides landscaping and flood
control. It also performs such technical work as removing pulp
fibers and sunken logs, laying underwater pipe and cable,
managing industrial water areas, reservoirs, and special civil
engineering water projects. The Watermaster is also designed
to perform several functions related to maintaining waterways
for leisure activities. These include: constructing boating
routes, channels and marinas, rehabilitating bathing beaches,
and improving shorelines and banks.
The vessel has a steel frame. It comes with several
attachments, including a pump and hoe bucket, discharge pipes,
a spout, and digger and inspection equipment. It is self-
propelled by a diesel engine which operates a propeller
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through a transmission. The dimensions of the Watermaster are
as follows. The vessel is 10.2m in length; 3.2m in width and
weighs 14.1 tons.
You submit that the Watermaster should be classified in
subheading 8905.10.00 as a dredging vessel, the navigability of
which is of secondary significance compared to its main use,
under the HTS. The following is our decision on the issue.
ISSUE:
Whether the Watermaster is properly classifiable as a
dredger or other vessel the navigability of which is subsidiary
to its function under heading 8905, subheading 8905.90.50, or
subheading 8905.10.00, and subject to a free rate of duty.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) govern
classification under the Harmonized Tariff Schedule of the
United States. GRI 1 provides, "for legal purposes,
classification shall be determined according to the terms of
the heading and any relative section or chapter notes, and
provided such headings or notes do not otherwise require,
according to the following provisions...."
The relevant heading and subheadings at issue in this case
provide:
8905 Light-vessels, fire-floats, dredgers,
floating cranes, and other vessels the
navigability of which is subsidiary to
their main function; floating docks;
floating or submersible drilling or
production platforms:
* * * * * *
8905.10.00 Dredgers
8905.90.50 Other
* * * * * * *
According to GRI 1, in order to be classified in 8905, an
article must (1) be a vessel, such as a light-vessel, fire-
float, dredger, floating crane, or other vessel, and (2) be the
type of vessel for which navigability is subsidiary to its main
function.
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The article at issue in this case meets these criteria.
It qualifies as a dredger since its primary function is
removing earth or objects from the bed of a body of water.
Also, the vessel's navigable function, i.e. its use as a means
of transportation over water, is secondary to its main
function. The Watermaster primarily functions as a work
machine and is designed to perform certain work-related
functions to the body of water on which it is placed, or to the
surrounding land areas. These functions include removing pulp
fibres and sunken logs, managing industrial water areas and
reservoirs, constructing boating routes, channels, and marinas,
rehabilitating bathing beaches, and improving shorelines and
banks. Although the Watermaster is also capable of performing
other secondary or related functions, such as laying underwater
pipe and cable, it is primarily a dredging vessel.
You should be aware that the coastwise laws (i.e., 46
U.S.C. App. 883, 289, 316(a), and 316(d)) and the law
prohibiting the use of a foreign-built dredge in the United
States (i.e., 46 U.S.C. App. 292) may affect the permissible
use of the Watermaster. If you have further questions in this
regard, we suggest that you write to: Mr. B. James Fritz,
Chief, Carrier Rulings Branch, U.S. Customs Service, Room 2137,
1301 Constitution Ave., N.W., Washington, D.C. 22209.
HOLDING:
The Watermaster is properly classifiable as a dredger the
navigability of which is subsidary to its main function, in
heading 8905, subheading 8905.10.00 and subject to a free rate
of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division
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