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HQ 956968




April 5, 1995

CLA-2 R:C:M 956968 RFA

CATEGORY: CLASSIFICATION

TARIFF NO.: 7310.10.00, 7324.90.00, 8414.10.00, 8537.10.90

Ms. Carmen S. Sialer
Import Department
Unitrans International Corporation
709 S. Hindry Avenue
Inglewood, CA 90301-3005

RE: Aircraft Vacuum System Lavatory Components; Vacuum System Controller; Vacuum Generator; Waste Tank Assembly; and Toilet Assembly; Legal Note 6 to chapter 90; ENs 73.10; 73.24; 84.14; heading 9032;

Dear Ms. Sialer:

This is in response to your letter dated August 24, 1994, on behalf of Monogram Sanitation, concerning the tariff classification of the core components of the model A 320 vacuum waste system lavatory for aircraft under the Harmonized Tariff Schedule of the United States (HTSUS). In preparing this ruling, we also considered the additional information supplied on February 3, 1995.

FACTS:

The merchandise consists of four core components of an aircraft toilet system. The four components are: toilet assemblies; vacuum generator; waste tank assembly; and a vacuum system controller. After importation, these components will be connected to each other by piping upon installation into the aircraft.

The toilet assemblies are vacuum operated toilet bowls, made of steel. The vacuum generator is a self-contained high speed electrically driven fan that produces a negative pressure (vacuum) within the aircraft waste tank. The waste tank assembly is a steel tank, rated to hold 170 liters, with multiple connections to the toilet assemblies, vacuum generator, and waste drain. The vacuum controller is a solid state electronic device that monitors the operation of the system through feedback from various sensors. When the waste tank is determined to be full, the controller shuts down the system to avoid over filling and subsequent discharge. Furthermore, should any component be determined to be faulty, the controller sends a message to the aircraft central computer.

ISSUE:

What is the proper classification of the component parts of the vacuum waste system under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

TOILET ASSEMBLIES

The toilet assemblies are vacuum operated toilet bowls, made of steel. Heading 7324, HTSUS, provides for iron or steel sanitary ware. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Cooperation Council's official interpretation of the HTSUS. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989). EN 73.24, page 1037, provides in part:

The heading includes, baths, bidets, hip-baths, foot-baths, sinks, wash basins, toilet sets; soap dishes and sponge baskets; douche cans, sanitary pails, urinals, bedpans, chamber-pots, water closet pans and flushing cisterns whether or not equipped with their mechanisms, spittoons, toilet holders.

We find that the toilet assemblies are eo nomine provided for under subheading 7324.90.00, HTSUS, which provides for: [s]anitary ware and parts thereof, of iron or steel: [o]ther, including parts. . . . "

VACUUM GENERATOR

The vacuum generator is a self-contained high speed electrically driven fan that produces a negative pressure (vacuum) within the aircraft waste tank. Vacuum pumps are provided for in heading 8414, HTSUS. EN 84.14, page 1162, states that: "This heading covers machines and appliances, hand-operated or power driven, for the compression of air or other gases, or for creating a vacuum, and also machines for circulating air or other gases." Because the vacuum system generator creates a vacuum to draw sanitary waste from the toilets to the waste tank, we find that it is classifiable under subheading 8414.10.00, HTSUS, which provides for: "[a]ir or vacuum pumps, air or other gas compressors and fans. . . : [v]acuum pumps. . . . ."

WASTE TANK ASSEMBLY

The waste tank assembly is a steel tank, rated to hold 170 liters, with multiple connections to the toilet assemblies, vacuum generator, and waste drain. EN 73.10, page 1022, states in pertinent part:
this heading covers sheet or plate iron or steel containers of a capacity not exceeding 300 l, but of a size easily moved or handled, commonly used for the commercial conveyance and packing of goods, and such containers installed as fixtures.

The larger containers covered by this heading include tar or oil drums; petrol cans; milk churns; casks and drums for alcohol, latex, caustic soda, calcium carbide, dyestuffs or other chemicals. The smaller containers include boxes, cans, tins, etc., mainly used as sales packing for butter, milk, beer, preserves, fruit or fruit juices, biscuits, tea, confectionery, tobacco, cigarettes, shoe cream, medicaments, etc.

Because the waste storage tank is a container which will be installed as a fixture within an aircraft, we find that it is classifiable under subheading 7310.10.00, HTSUS, which provides for: "[t]anks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: [o]f a capacity of 50 liters or more. . . ."

VACUUM CONTROLLER

According to the information provided, the vacuum controller is a solid state electronic device that monitors the operation of the system through feedback from various sensors. When the waste tank is determined to be full, the controller shuts down the system to avoid over filling and subsequent discharge. Furthermore, should any component be determined to be faulty, the controller sends a message to the aircraft central computer. Classification under heading 9032, HTSUS, which provides for automatic regulating or controlling instruments and apparatus, was suggested. Legal Note 6 to chapter 90, HTSUS, states that heading 9032, HTSUS, applies only to:

(a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled; and

(b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled.

We find that the vacuum system controller does not meet the criteria of Legal Note 6 to chapter 90, HTSUS, because the controller does not regulate or maintain a variable (pressure, flow, etc.). The controller merely reports what it observes and shuts the system down to avoid overflowing.

Because the vacuum system controller is an electronic control device which can shut down the vacuum waste system, we find that it is classifiable under subheading 8537.10.90, HTSUS, which provides for: [b]oards, panels (including numerical control panels), consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity including those incorporating instruments or apparatus of chapter 90, . . . : [f]or a voltage not exceeding 1,000 V: [o]ther. . . . "

HOLDING:

The waste tank assembly is classifiable under subheading 7310.10.00, HTSUS, which provides for: "[t]anks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: [o]f a capacity of 50 liters or more. . . ." The general, column one rate of duty is free.

The toilet assembly is classifiable under subheading 7324.90.00, HTSUS, which provides for: [s]anitary ware and parts thereof, of iron or steel: [o]ther, including parts. . . . " The general, column one rate of duty is 2.7 percent ad valorem.

The vacuum system generator is classifiable under subheading 8414.10.00, HTSUS, which provides for: "[a]ir or vacuum pumps, air or other gas compressors and fans. . . : [v]acuum pumps. . . . ." The general, column one rate of duty is 3.5 percent ad valorem.

The vacuum system controller is classifiable under subheading 8537.10.90, HTSUS, which provides for: [b]oards, panels (including numerical control panels), consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, . . . : [f]or a voltage not exceeding 1,000 V: [o]ther. . . . " The general, column one rate of duty is 4.8 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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