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HQ 954992


February 2, 1994

CLA-2:CO:R:C:M 954992 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8538.90.00

District Director of Customs
110 S. Fourth St., Rm. 137
Minneapolis, MN 55401

RE: PRD 3501-91-100398; Servo-Control, Apparatus for the Hydraulic Control of Airbus A-320's Nose Wheel, Parts; Machines and Mechanical Appliances Having Individual Functions, Heading 8479; Parts of Motors, Subheading 8412.80.90; Section XVI, Note 2; Other Parts of Airplanes or Helicopters, Subheading 8803.30.00, Civil Aircraft Agreement (CAA); Clipper Belt Lacer Co., Inc. v. United States, Slip Op. 90-22; HQ 954972

Dear Sir:

This is our decision on Application for Further Review of Protest No. 3501-91-100398 filed against your action in classifying certain servo-control mechanisms from Germany for use with the nose wheel of the Airbus A-320 aircraft. The entry under protest was liquidated on July 26, 1991 and this protest timely filed on October 7, 1991.

FACTS:

The Customs Form 6445A identifies a servo-control, part no. C24736001. Literature and other descriptions submitted by counsel for protestant depict a hydraulic control device consisting of the body, an accumulator, electro-distributor, and servo and solenoid valves. It is a device used with other apparatus that turns the nose wheel of the A-320 while on the ground. The pilot steers the A-320 by moving the steering tiller in the cockpit. These movements are converted into an electronic data message which is transmitted to the Brake and Steering Control Unit (BSCU). The BSCU responds by releasing hydraulic fluid to the servo-control under protest. This actuates a piston in the accumulator that moves a pushrod which, in turn, rotates a metal shaft attached to the nose wheel.

In HQ 954972, dated January 23, 1994, we held that the BSCU was classifiable as a control device, in subheading 8537.10.00, HTSUS, because its principal purpose was to control the hydraulic units aboard the A-320 which manipulate the planes brakes or turn the nose wheel. The principles of HQ 954972 are incorporated by reference in this decision.

The servo-control was entered under the duty-free provision for other parts of airplanes or helicopters, in subheading 8803.30.00, Harmonized Tariff Schedule of the United States (HTSUS). Alternatively, counsel maintains that the provision for machines and mechanical appliances having individual functions, in subheading 8479.89.90, HTSUS, is the appropriate classification. He notes that hydraulic accumulators are listed statistically under this provision. The concerned import specialist determined that servo-controls are engine parts and liquidated the entry under the provision for other engines and motors, and parts thereof, in subheading 8412.90.90, HTSUS.

The provisions under consideration are as follows:

8412.90.90 Other engines and motors: Parts: Other ...3.4 percent

8479.89.90 Machines and mechanical appliances having individual functions, not specified or included elsewhere in [chapter 84]: Other...Free under CAA

8538.90.00 Parts suitable for use solely or principally with the apparatus of heading...8537: Other ...5.3 percent

8803.30.00 Other parts of airplanes or helicopters ...Free

ISSUE:

Whether the servo-control is part of a control device of heading 8537.

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.

As to the heading 8803 classification, the expressions "parts" and "parts and accessories" do not apply to machines or apparatus of headings 8412 or 8479, or to electrical machinery or equipment of chapter 85. Section XVII, Notes Z(e) and (f), HTSUS. Therefore, if any of the alternative provisions are found to apply, the servo- control cannot be classified in heading 8803. Moreover, goods that are identifiable as parts of machines of chapters 84 or 85 are to be classified according to Section XVI, Note 2, HTSUS.

As noted previously, HQ 954972 held that the principal purpose of the BSCU was to control the hydraulic units aboard the A-320 which manipulate the planes's brakes or turn the nose wheel. From the available information, we conclude that the servo-control in issue here has a functional interrelationship with the BSCU so as to be integral, constituent and component parts necessary to its completion and proper functioning. The servo-control therefore qualifies as a part for tariff purposes. Clipper Belt Lacer Co., Inc. v. United States, Slip Op. 90-22, decided March 13, 1990. Servo-control devices are not provided for as such in any heading of chapters 84 or 85. Section XVI, Note 2(a), HTSUS. The literature and descriptions submitted by counsel serve as a reasonable basis to conclude that the servo-control is used principally, if not solely, with the BSCU. Section XVI, Note 2(b), HTSUS.

HOLDING:

Under the authority of GRI 1, the servo-control, designated part no. C24736001, is provided for in heading 8538. It is classifiable in subheading 8538.90.00, HTSUS, as other parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537. Since the rate of duty under this classification is more than the liquidated rate, you should deny the protest.

In accordance with Section 3A(ll)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you should mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing 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 to the public via the Diskette Subscription Service, Lexis, the Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division


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