HQ 0953714 - Protest No. 3004-92-100135; Civil Aircraft Extinguisher Module Assembly; "Switch, engine (number) fire handle module" and "Firex control pan"; Canadian Airlines International, Inc. - United States International Trade Commision Rulings

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HQ 953714

May 28, 1993

CLA-2 CO:R:C:M 953714 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8537.10.00; 8536.50.00

District Director
U.S. Customs Service
909 First Ave., Rm 2039
Seattle, WA 98174

RE: Protest No. 3004-92-100135; Civil Aircraft Extinguisher Module Assembly; "Switch, engine (number) fire handle module" and "Firex control pan"; Canadian Airlines International, Inc.

Dear District Director:

This is our response to Protest Number 3004-92-100135, dated September 22, 1992, and Application for Further Review, regarding the classification of the "Switch, eng (1-4) fire handle module" and "Firex control pan," under the Harmonized Tariff Schedule of the United States (HTSUS). The subject entry was liquidated on July 31, 1992, and the protest was timely filed on September 22, 1992.

FACTS:

The only information that the protestant submits regarding the "Switch, eng (1-4) fire handle module" and "Firex control pan," is as follows:

Due to the essential character being an extinguisher module assembly performing two functions: 1) gives a visual warning by lighting up the switch to indicate a fire aboard a civil aircraft, and 2) the fire extinguisher system can then be armed and initiated by this module by means of an electrical pulse.

The entry for this merchandise was liquidated in subheading 8537.10.00, HTSUS, which provides for control panels, at a duty rate of 5.3% ad valorem.

The protestant claims that this merchandise is classifiable under subheading 8424.10.00, HTSUS, which provides for fire extinguishers, at a 3.7% rate of duty, or under subheading 9032.89.60, HTSUS, which provides for automatic regulating or controlling instruments, at a 4.9% rate of duty.

ISSUE:

Whether the "Switch, eng (1-4) fire handle module" and "Firex control pan," are classifiable as control panels, or as fire extinguishers, or as automatic regulating or controlling instruments, under the HTSUS?

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:

...classification shall be determined according to the terms of the headings and any relative section or chapter notes...

The protestant argues that the instant importation is classifiable under subheading 8424.10.00, HTSUS, which provides for fire extinguishers. However, the instant importation does not include any fire extinguishers, nor does it have the essential character of a fire extinguisher. The instant importation appears to only include a switch (Switch, eng [1-4] fire handle module) and a control panel (Firex control pan).

The protestant also argues that the instant merchandise is classifiable in subheading 9032.89.60, HTSUS, which provides for automatic regulating or controlling instruments.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) to the HTSUS, page 1534, delineate the scope of heading 9032 as follows:

Automatic control apparatus for liquids or gases and apparatus for automatically controlling temperature form part of complete automatic control systems and consist essentially of the following devices:

(A) A device for measuring the variable to be controlled (pressure or level in a tank, temperature in a room, etc.); in some cases, a simple device which is sensitive to changes in the variable...

(B) A control device which compares the measured value with the desired value and actuates the device described in (C) below accordingly. (Emphasis added).

(C) A starting, stopping or operating device.

The instant aircraft fire control system does not appear to operate automatically. Instead, from the limited information provided, it appears to sense a fire in an aircraft engine with a
remote sensor (not included in this importation), at which time a light is activated. However, it is up to the pilot to activate the extinguisher system. This system does not operate automatically, consequently, it cannot be classified in heading 9032, HTSUS. Therefore, the "Firex control pan" is classifiable in subheading 8537.10.00, HTSUS, which provides for control panels.

No information was provided regarding the "Switch, eng (1-4) fire handle." However, it appears to be nothing more than a switch, and as such, is classifiable in subheading 8536.50.00, HTSUS, which provides for other switches.

HOLDING:

The "Firex control pan," is classifiable as a control panel in subheading 8537.10.00, HTSUS, at a duty rate of 5.3% ad valorem

The "Switch, eng (1-4) fire handle" is classifiable as a switch in subheading 8536.50.00, HTSUS, at a duty rate of 5.3% ad valorem.

Since reclassification of the merchandise as indicated above will result in the same rate of duty as liquidated, you should deny the protest in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

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