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 0955106 - HQ 0955231 > HQ 0955159

Previous Ruling Next Ruling


HQ 955159


OCTOBER 29 1993

CLA-2:CO:R:C:M 955159 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8481.10.00

District Director of Customs
P.O. Box 619050
Dallas/Ft. Worth, TX 75261

RE: PRD 5501-91-100535; Twin Reducing Landing Gear Valve; Pressure-Reducing Valve, Hand Operated Valve, Heading 8481; Section XVII, Note 2(e); Part Certified for Use in Civil Aircraft, Civil Aircraft Agreement (CAA), HQ 951475

Dear Sir:

This is our decision on Application for Further Review of Protest No. 5501-91-100535, dated November 7, 1991, filed against your action in liquidating an entry of aircraft valves from the UK. The entry in question was liquidated on September 13, 1991, and this protest was timely filed on November 7, 1991.

FACTS:

The article is identified on the commercial invoice and the Customs Form 7501 as "aircraft parts" and "helicopter parts." In fact, it is a twin reducing valve, part # AK48A231, used in aircraft landing gear. There are no samples and no further description of this article.

Protestant maintains the valve is classifiable free of duty in subheading 8803.20.00, Harmonized Tariff Schedule of the United States (HTSUS), a provision for undercarriages and parts thereof that are parts of airplanes or helicopters. Protestant contends that the valve has no other use except on an aircraft, that it will be so used, and that the certificate required by section 10.183(d), Customs Regulations (19 CFR 10.183(d)), attests to the valve's status as a civil aircraft part.

The appropriate import specialist determined that the valve in issue was eo nomine provided for in heading 8481, a provision for valves and similar appliances, including pressure-reducing valves and thermostatically controlled valves. He initially determined that the valve was hand operated and liquidated the - 2 -
entry under subheading 8481.80.30, HTSUS, as a hand operated valve of iron or steel. It was subsequently determined that the valve was, in fact, a pressure-reducing valve of subheading 8481.10.00, HTSUS. Articles so classified are not eligible for duty-free treatment under the Agreement on Trade in Civil Aircraft (Civil Aircraft Agreement).

The provisions under consideration are as follows:

8481 Valves and similar appliances

8481.10.00 Pressure-reducing valves...3.7 percent

8481.80.30 Other appliances: Hand operated: Of iron or steel...8 percent

8803.20.00 Parts of goods of heading 8801 or 8802: Undercarriages and parts thereof...Free

ISSUE:

Whether a pressure-reducing valve used aboard an aircraft is eligible for free entry under the Civil Aircraft Agreement.

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.

Heading 8481 describes valves, including pressure-reducing valves and thermostatically controlled valves, among other articles, eo nomine, by name. Under GRI 1, the pressure reducing valve is provided for in heading 8481. HQ 951475 is in accord.

Heading 8803, the provision for parts of goods of heading 8801 or 8802, is in section XVII. The expressions "parts" and "parts and accessories" do not apply to articles of heading 8481, whether or not they are identifiable as for the goods of section XVII. See Section XVII, Note 2(e), HTSUS. Therefore, the valve in question cannot be classified in heading 8803. - 3 -

To be eligible for duty-free benefits under the Civil Aircraft Agreement, it is important to note that in addition to the certification of use required under section 10.183(d), Customs Regulations, and the approval for such use by the appropriate airworthiness authority, an imported article must be classifiable in a heading under the HTSUS listed in the United States Annex to the Agreement on Trade in Civil Aircraft. Heading 8481 is not currently in the Annex. This means the negotiators did not intend to include goods of heading 8481 within the scope of the Agreement.

HOLDING:

Under GRI 1, the twin reducing valve, part # AK48A231, is provided for in heading 8481. It is classifiable in subheading 8481.10.00, HTSUS, as a pressure-reducing valve. Articles of heading 8481 are precluded from classification in heading 8803.

The protest should be denied except to the extent that reclassification of the goods in subheading 8481.10.00, as indicated, results in a partial allowance.

In accordance with Section 3A(11)(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


Previous Ruling Next Ruling

See also: