United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 HQ Rulings > HQ 0954754 - HQ 0954853 > HQ 0954770

Previous Ruling Next Ruling



HQ 954770

March 1, 1994

CLA-2 CO:R:C:M 954770 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8531.80.80

District Director
U.S. Customs Service
127 North Water Street
Ogdensburg, New York 13669

RE: Protest No. 0712-93-100551; indicator lights; heading 9014; Note 2, Chapter 90; parts and accessories; EN 85.31; visual signaling apparatus; heading 8526; radio or radar apparatus; HRL 955511

Dear District Director;

This is in response to Protest No. 0712-93-100551, which pertains to the tariff classification of indicator lights under the Harmonized Tariff Schedule of the United States (HTSUS). A further submission dated October 21, 1993, was considered for this decision.

FACTS:

The articles under consideration are indicator lights. The protestant describes the indicator light as "...a seven segment lamp used on PMS-5 and PMS-6 (Projected Map Display System) to indicate the latitude and longitude on the display unit." Information provided by the protestant states that the Projected Map Display System is part of the PMS-5 and PMS-6.

The PMS-5 and PMS-6 are pictorial navigation systems which are used with a suitable Doppler radar sensor to provide a cost- effective solution to the tactical navigation problem for a wide variety of aircraft. The PMS-5 and PMS-6 perform accurate position location and navigation functions by processing Doppler and/or Air Data inputs in its special purpose digital computer to produce pictorial and numeric displays of position and other navigation information. From the information provided these systems do not appear to receive or transmit radio signals.

The entry of the indicator lights was liquidated on March 19, 1993, under subheading 9014.90.60, HTSUS, as other parts and accessories of navigational instruments and appliances. In a protest timely filed on May 14, 1993, the protestant contends that the indictor lights are classified under subheading 9014.90.20, HTSUS, as parts and accessories of articles covered by subheading 9014.20.80 (other instruments and appliances for aeronautical or space navigation).

ISSUE:

Are the indicator lights classified under subheading 9014.90.60, HTSUS, as other parts and accessories of navigational instruments and appliances?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states, in part, that "for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes...." The competing subheadings are as follows:

9014 Direction finding compasses; other navigational instruments and appliances; parts and accessories thereof...

9014.20.80 Instruments and appliances for aeronautical or space navigation (other than compasses)...Other... Other...Other....

9014.90.20 Parts and accessories...Of articles covered by subheading 9014.20.80....

9014.90.60 Parts and accessories...Other.

8531.80.80 Electric sound or visual signaling apparatus (for example, bells, sirens, indictor panels, burglar or fire alarms), other than those of heading 8512 or 8530; parts thereof...Other apparatus...Other. Heading 9014, HTSUS, falls within Chapter 90, HTSUS, making the Chapter 90, HTSUS, notes applicable to this classification. Note 2, Chapter 90, HTSUS, states that "...parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules:

(a) Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8485, 8548 or 9033) are in all cases to be classified in their respective headings;

(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind;

(c) All other parts and accessories are to be classified in heading 9033."

In this case, the indicator lights are only classified under subheading 9014.90, HTSUS, if they are not goods included in any of the headings of Chapters 84, 85, 90 or 91, HTSUS. We are of the opinion that the indicator lights are classified under Chapter 85, HTSUS. Specifically, the indicator lights are classified under subheading 8531.80.80, HTSUS, as other electric sound or visual signaling apparatus.

In understanding the language of the heading of the HTSUS, the Harmonized Commodity Description and Coding System (HCDCS) Explanatory Notes (ENs) may be utilized. The ENs, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 85.31 (pg. 1381) states that "...this heading covers all electrical apparatus used for signaling purposes, whether using sound for the transmission of the signal (bells, buzzers, hooters, etc.) or using visual indication (lamps, flaps, illuminated numbers, etc.), and whether operated by hand (e.g., door bells) or automatically (e.g., burglar alarms)." EN 85.31 continues to state that "[t]he heading includes, inter alia:

(C) Other electrical signaling apparatus (winking or intermittent lights, etc.) for aircraft, ships, trains or other vehicles (other than for cycles or motor vehicles heading 85.12), but not radio or radar apparatus of heading 85.26."

The indicator lights are not excluded from classification under heading 8531, HTSUS, by EN 85.31 because they are not classifiable as parts of the radio or radar apparatus of heading 8526, HTSUS. As the PMS-5 and PMS-6 do not transmit or receive radio signals, they are not described under subheading 8526, HTSUS. See, Headquarters Ruling Letter (HRL) 955511 dated January 19, 1994. Therefore, the indicator lights which are installed in the PMS-5 and PMS-6 are not parts of the radio or radar apparatus of heading 8526, HTSUS, which would exclude them from classification under heading 8531, HTSUS.

The indicator lights are visual signaling apparatus for aircraft and are classified under subheading 8531.80.80, HTSUS, as other electric sound or visual signaling apparatus. Therefore, pursuant to Note 2(a), Chapter 90, HTSUS, the indicator lights are excluded from classification under heading 9014, HTSUS, as they are classified under Chapter 85, HTSUS.

HOLDING:

The indicator lights are classified under subheading 8531.80.80, HTSUS, as other electric sound or visual signaling apparatus.

Goods classifiable under subheading 8531.80.80, HTSUS, upon compliance with section 10.183, Customs Regulations (19 CFR 10.183), receive duty-free treatment under the Civil Aircraft Agreement.

Since reclassification of the indictor lights as indicated above will result in a lower rate of duty than liquidated, you should GRANT the protest. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed, with the Customs Form 19, by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: