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HQ 951431




August 7, 1992

CLA-2 CO:R:C:M 951431 AJS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8481.30.20; 8501.51.50

Area Director
U.S. Customs Service
J.F.K Airport
Building 178
Jamaica, NY 11430

RE: Protest No. 1001-91-108720; valve; generator engine; Subheading 8710.00.00; Heading 8710; parts of tanks; Section XVII, note 2(e); GRI 1; EN 84.81; H. Conf. Rep. No. 576; Section XVII, note 2(f).

Dear Area Director:

This is our decision in protest for further review number 1001-91-108720, dated May 16, 1991, concerning the tariff classification of certain valves and generator engines which were liquidated under subheadings 8481.30.20 and 8501.51.50, Harmonized Tariff Schedule of the United States (HTSUS), respectively. The protestant claims classification within subheading 8710.00.00, HTSUS.

FACTS:

The devices under protest are certain valves and generator engines designed for use with military tank vehicles. The protestant claims that they are manufactured to military specifications and cannot be used in other applications.

ISSUE:

Whether the subject valves are properly classifiable within heading 8481, HTSUS, which provides for valves for pipes, boiler shells, tanks, vats or the like; or within heading 8710, HTSUS, which provides for tanks and parts thereof.

Whether the subject generator engines are properly classifiable within heading 8501, HTSUS, which provides for electric generators; or within heading 8710, HTSUS, which provides for tanks and parts thereof.

LAW AND ANALYSIS:

General Rule of Interpretation (GRI) 1 states that classification under the HTSUS is first determined according to the terms of the headings and any relative section or chapter notes.

Heading 8481, HTSUS, provides for valves. There is no dispute that the subject valves satisfy the terms of this heading. More specifically, they are described within subheading 8481.30.20, HTSUS, which provides for check valves of iron or steel. Thus, they are properly classifiable within this subheading by the application of GRI 1.

Heading 8710, HTSUS, provides for tanks and parts thereof. The protestant claims that inasmuch as the valves are designed for use in military tank vehicles, that they are classifiable within this heading as "parts" of tanks. Section XVII states that the term "parts" does not apply to articles of heading 8481, HTSUS, whether or not they are identifiable as for goods (e.g., tanks) of this section. Section note 2(e). Heading 8710, HTSUS, is included within Section XVII. As stated previously, the subject valves are articles of heading 8481, HTSUS. Consequently, the subject valves are precluded from class- ification as "parts" of tanks by the application of the above section note.

This conclusion is also supported by the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) for heading 8481, HTSUS. They state that valves remain class- ifiable within this heading even if specialized for use on a particular machine or apparatus, or on a vehicle or aircraft. ENs 84.81, p. 1322 (1992). While the ENs are not dispositive, they provide a commentary on the scope of each heading and offer guidance for interpretation of the HTSUS. H. Conf. Rep. No. 576, 100th Cong., 2d Sess., p. 550, reprinted in 1988 U.S. CODE CONG. & ADMIN. NEWS p. 1582. Accordingly, we consider the above ENs instructive for determining that the subject valves remain classifiable within heading 8481, HTSUS, even if they are designed for use on military tank vehicles.

Heading 8501, HTSUS, provides for electric generators. There is also no dispute that the subject generators satisfy the terms of this heading. More specifically, they are described
within subheading 8501.51.50, HTSUS, which provides for other multi-phase AC motors exceeding 735 W but under 746 W. Thus, the subject generators are properly classifiable within this subheading by the application of GRI 1.

The protestant also argues that the subject generators are classifiable as "parts" of tanks within heading 8710, HTSUS, based on the assertion that they are designed for use with tanks. As with valves, however, Section XVII states that the term "parts" does not apply to electrical machinery or equipment (chapter 85), whether or not it is identifiable as for the goods of this section. Section note 2(f). As discussed above, the subject generators are electrical machinery of chapter 85. Consequently, they are precluded from classification as "parts" of tanks by the application of the section note.

HOLDING:

The subject valves are properly classifiable within subheading 8481.30.20, HTSUS, which provides for check valves of iron or steel.

The subject generator engines are properly classifiable within subheading 8501.51.50, HTSUS, which provides for multi- phase AC motors exceeding 735 W but under 746 W.

You should deny the protest in full. A copy of this decision should be attached to the Customs Form 19 and mailed to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director

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