96-31010. Tariff Classification of Hydraulic Mine Roof Shield Supports  

  • [Federal Register Volume 61, Number 236 (Friday, December 6, 1996)]
    [Notices]
    [Pages 64791-64792]
    From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
    [FR Doc No: 96-31010]
    
    
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    DEPARTMENT OF THE TREASURY
    Customs Service
    
    
    Tariff Classification of Hydraulic Mine Roof Shield Supports
    
    AGENCY: U.S. Customs Service, Department of the Treasury.
    
    ACTION: Proposed change of practice; solicitation of comments.
    
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    SUMMARY: This notice advises the public that Customs proposes a change 
    of practice regarding the classification of hydraulic mine roof shield 
    supports under the Harmonized Tariff Schedule of the United States 
    (HTSUS). Customs has a uniform and established practice of classifying 
    shield supports under subheading 8430.50.50, HTSUS, which provides for 
    other self-propelled excavating machinery. Customs intends to change 
    this practice to reflect the proper classification of the shield 
    supports under subheading 8479.89.95, HTSUS, which provides for other 
    machines and mechanical appliances having individual functions, not 
    specified or included elsewhere in this chapter.
        If this proposed change is adopted, those rulings which are 
    inconsistent with our current practice would be revoked. We believe 
    such action would affect only the classification of the hydraulic mine 
    roof shield supports. Before adopting this proposed change, 
    consideration will be given to any written comments timely submitted in 
    response to publication of this document.
    
    DATES: Comments must be received on or before February 4, 1997.
    
    ADDRESSES: Written comments (preferably in triplicate) may be addressed 
    to U.S. Customs Service, Office of Regulations and Rulings, 1301 
    Constitution Avenue, N.W., (Franklin Court), Washington, D.C. 20229. 
    Comments submitted may be inspected at the Office of Regulations and 
    Rulings, located at Franklin Court, 1099 14th Street, N.W., Suite 4000, 
    Washington, D.C.
    
    FOR FURTHER INFORMATION CONTACT: Larry Ordet, Tariff Classification 
    Appeals Division, (202) 482-7030.
    
    SUPPLEMENTARY INFORMATION:
    
    Background
    
        Self-propelled, hydraulic mine roof shield supports are used in 
    underground coal mining. They are one of three machines of a long wall 
    mining system. The system consists of: (1) A cutting device (shearer) 
    which removes coal as it moves along the face of a coal deposit; (2) a 
    face conveyor, located underneath the cutting tool, which transports 
    the coal as it is removed; and (3) an advancing mechanism and shield 
    support which serve as a platform for (1) and (2). The shield supports 
    are installed side by side along the face of an underground coal seam 
    to form a continuous overhead canopy which cantilevers over the shearer 
    and face conveyor. The supports prevent the mine roof from collapsing 
    onto these machines as the coal is removed. The supports also move the 
    entire system forward. No single component can function as coal cutting 
    machinery without the other two components.
        Customs position with regard to the classification of self-
    advancing, hydraulic mine roof shield supports under the Tariff 
    Schedules of the United States (TSUS), the precursor to the HTSUS, was 
    expressed in C.I.E. 227-67, dated February 28, 1967. In C.I.E. 227-67, 
    we stated that ``[t]here is a uniform and established practice of 
    classifying equipment similar to the mechanized roof supports and the 
    hydraulic roof supports, Mk III, under the provision for extracting 
    machinery, whether or not stationary or mobile, for minerals or ores, 
    in item 664.05 * * *.'' Item 664.05, TSUS, provided for ``mechanical 
    shovels, coal-cutters, excavators, scrapers, bulldozers and other 
    excavating, levelling, boring and extracting machinery * * * for earth, 
    minerals or ores.'' This position was later followed in New York Ruling 
    Letter (NY) 802700, dated April 19, 1982, and NY 803104, dated June 16, 
    1982 (then, under item 664.08, TSUS).
        Customs position with regard to the classification of shield 
    supports under the HTSUS was expressed in Headquarters Ruling Letter 
    (HQ) 084855, dated September 13, 1989. In HQ 084855, we held that the 
    shield supports were classifiable under subheading 8479.89.90 (now, 
    8479.89.95), HTSUS, which provides for other machines and mechanical 
    appliances having individual functions, not specified or included 
    elsewhere in this chapter. This decision was later affirmed, in HQ 
    950218 and HQ 950220, both dated April 17, 1992.
        However, in Hemscheidt Corporation v. United States, 858 F.Supp. 
    223 (CIT 1994), the U.S. Court of International Trade determined that 
    the uniform and established practice of classifying the shield supports 
    as ``extracting'' machinery, established under the TSUS, survived 
    implementation of the HTSUS. The Court pointed out that Customs did not 
    publish notice in the Federal Register, in accordance with 19 U.S.C. 
    1315(d), of its intention to classify shield supports under heading 
    8479, HTSUS. Accordingly, the Court held that the shield supports were 
    properly classifiable under subheading 8430.50.50, HTSUS, which 
    provides for other self-propelled excavating or extracting machinery. 
    This decision was affirmed in Hemscheidt Corporation v. United States, 
    72 F.3d 868 (Fed. Cir. 1995).
        It is Customs position that the shield supports cannot be 
    classified as excavating or extracting machinery under heading 8430, 
    HTSUS. The terms ``excavate'' and ``extract'' are not defined in the 
    HTSUS. When terms are not so defined, they are construed in accordance 
    with their common and commercial meaning. Nippon Kogasku (USA), Inc. v. 
    United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial 
    meaning may be determined by consulting dictionaries, lexicons, 
    scientific authorities and other reliable sources. C.J. Tower & Sons v. 
    United States, 69 CCPA 128, 673 F.2d 1268 (1982).
        ``Excavate'' is defined in Webster's Ninth New Collegiate 
    Dictionary, pg. 431 (1990), as follows: ``1: to form a cavity or hole 
    in 2: to form by hollowing 3: to dig out and remove 4: to expose to 
    view by or as if by digging away a covering.'' ``Extract'' is defined, 
    pg. 440, as follows: ``1 a: to draw forth * * * b: to pull or take out 
    forcibly * * * c: to obtain by much effort from someone unwilling * * * 
    2: to withdraw (as a juice or fraction) by physical or chemical 
    process.* * *.''
        As coal is removed, the self-propelled shield supports prevent the 
    mine roof from collapsing onto the system's shearer and face conveyor. 
    The supports also move the entire system forward. They do not, however, 
    form a cavity or hole, dig out or remove, nor pull, take out, or 
    withdraw, any material. While the supports form a portion of a system 
    designed to excavate coal, the shield supports cannot, by themselves, 
    be considered ``excavating'' or ``extracting'' machinery.
        This determination is supported by Harmonized Commodity Description 
    and Coding System Explanatory Note (EN) 84.30, pg. 1203, which states, 
    in pertinent part, that heading 8430, HTSUS, covers machinery ``for
    
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    `attacking' the earth's crust (e.g., for cutting and breaking down 
    rock, earth, coal, etc.; earth excavation, digging, drilling, etc.), or 
    for preparing or compacting the terrain (e.g., scraping, levelling, 
    grading, tamping or rolling).'' The shield supports do not ``attack'' 
    the earth's crust, nor do they prepare or compact the terrain. 
    Accordingly, based on the common meaning of the terms ``excavating'' 
    and ``extracting,'' and the guidance of EN 84.30, the shield supports 
    cannot be classified under heading 8430, HTSUS.
    
    Proposed Change of Practice
    
        Customs believes that the shield supports are classifiable under 
    heading 8479, HTSUS, which provides for machines and mechanical 
    appliances having individual functions, not specified or included 
    elsewhere in the chapter. The function performed by the shield supports 
    is not described by any heading in the tariff schedule.
        The shield supports prevent the mine roof from collapsing onto the 
    system's shearer and face conveyor. This function is distinct and 
    separable from that which is performed by the other components of the 
    long wall mining system, which is designed to cut and then transport 
    coal. While the supports also move the entire system forward, they do 
    not perform a cutting or (coal) transportation function. See EN 84.79 
    (for examples of devices having ``individual functions''). Accordingly, 
    the shield supports are classifiable under heading 8479, HTSUS, 
    specifically under subheading 8479.89.95, HTSUS.
    
    Authority
    
        This notice is published in accordance with section 177.10, Customs 
    Regulations (19 CFR 177.10).
    
    Comments
    
        Before adopting this proposed change in practice, consideration 
    will be given to any written comments timely submitted to Customs. 
    Comments submitted will be available for public inspection in 
    accordance with the Freedom of Information Act (5 U.S.C. 552), section 
    1.4, Treasury Department Regulations (31 CFR 1.4) and section 
    103.11(b), Customs Regulations (19 CFR 103.11(b)), on regular business 
    days between the hours of 9:00 a.m. and 4:30 p.m. at the Office of 
    Regulations and Rulings, Franklin Court, 1099 14th Street, N.W., Suite 
    4000, Washington, D.C.
    
        Approved: November 7, 1996.
    John P. Simpson,
    Deputy Assistant Secretary of the Treasury.
    George J. Weise,
    Commissioner of Customs.
    [FR Doc. 96-31010 Filed 12-5-96; 8:45 am]
    BILLING CODE 4820-02-P
    
    
    

Document Information

Published:
12/06/1996
Department:
Customs Service
Entry Type:
Notice
Action:
Proposed change of practice; solicitation of comments.
Document Number:
96-31010
Dates:
Comments must be received on or before February 4, 1997.
Pages:
64791-64792 (2 pages)
PDF File:
96-31010.pdf