HQ 0952944 - PRD 1001-92-103411; Aircraft Gear Box, Externally Mounted Mechanical Device for Transferring Engine Power to the Plane's Hydraulic and Electrical Systems; Gear Box, Heading 8483; Parts of Civil Aircraft, Heading 8803; Civil Aircraft Agreement - United States International Trade Commision Rulings

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HQ 952944

JUNE 28 1993

CLA-2:CO:R:C:M 952944 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8803.30.00

Area Director of Customs
J.F.K. Airport, Building 178
Jamaica, NY 11430

RE: PRD 1001-92-103411; Aircraft Gear Box, Externally Mounted Mechanical Device for Transferring Engine Power to the Plane's Hydraulic and Electrical Systems; Gear Box, Heading 8483; Parts of Civil Aircraft, Heading 8803; Civil Aircraft Agreement

Dear Sir:

This is our decision on Application for Further Review of Protest No. 1101-92-103411, filed against your action in liquidating multiple entries of gear boxes from Italy for use on aircraft. The entries were liquidated on February 14, 1992, and this protest timely filed on May 14, 1992.

FACTS:

The gear boxes in issue are used with the Pratt Whitney (PW) 4000 jet engine. They are mounted on the external surface of the engine and transmit power from the engine's rotating turbine shaft to the plane's hydraulic and electrical systems. The gear boxes are not involved in the operation of the engine.

The goods were entered under the provision for other parts of airplanes or helicopters, in subheading 8803.30.00, Harmonized Tariff Schedule of the United States (HTSUS). The column 1 rate of duty is free. Because the gear boxes are provided for, eo nomine, in heading 8483, you liquidated the entries under subheading 8483.40.50, HTSUS, as other gear boxes and speed changers. - 2 -

The provisions under consideration are as follows:

8483.40.50 Gear boxes and other speed changers: Other... 2.5 percent

8803.30.00 Other parts of airplanes or helicopters...... Free

ISSUE:

Whether the gear boxes in issue are provided for in heading 8483.

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.

The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the notes should always be consulted. See T.D. 89-80.

As to protestant's claimed classification, the expressions "parts" and "parts and accessories" do not apply, among other things, to articles of heading 8483, provided they constitute integral parts of engines or motors. Section XVII, Note 2(e), HTSUS. Therefore, if the gear box in issue is provided for in heading 8483 and is an integral part of an aircraft engine, it cannot be classified in heading 8803.

The goods of heading 8483 are mainly certain mechanical parts which are used in the transmission of power from an external power unit to one or more machines, and certain internal parts of a machine used to transmit power to the various parts of the same machine. However, relevant ENs, at p. 1328, exclude from heading 8483 gear boxes, transmission shafts, clutches, differentials, etc., which are designed for use solely or principally with vehicles or aircraft of Section XVII. But, the notes state that the exclusion does not apply to internal parts - 3 -
of vehicle or aircraft engines; these parts remain classified in heading 8483. A memorandum, dated March 19, 1993, from the concerned Pratt & Whitney procurement specialist, indicates that when attached to the aircraft engine, the gear box is an "integral" part of the engine. As described, however, the gear boxes in issue are mounted on the outside of the engine. They do not function as internal parts of aircraft engines. Therefore, the gear boxes are within the cited exclusion and are not provided for in heading 8483. This removes the legal impediment to classification in heading 8803.

HOLDING:

Under the authority of GRI 1, gear boxes used with the PW 4000 jet engines, as described, are provided for in heading 8803. Actual classification is in subheading 8803.30.00, HTSUS, as other parts of airplanes or helicopters.

The protest should be allowed. A copy of this decision should be attached to the Customs Form 19, and forwarded to protestant, through counsel, as part of the notice of action on the protest.

Sincerely,

John Durant, Director

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