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HQ 965789




OCTOBER 10, 2002

CLA-2 RR:CR:GC 965789 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8411.99.90

Port Director of Customs
1624 E. 7th. Ave., Suite 101
Tampa, FL 33605

RE: Protest 1801-01-100080; Compressor Blades

Dear Port Director:

This is our decision on Protest 1801-01-100080, filed on behalf of Siemens Westinghouse Power Corp., against your classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of compressor blades used in non-aircraft gas turbines. The entry was liquidated on October 19, 2001, and this protest timely filed on November 20, 2001.

FACTS:

The merchandise at issue is described by the importer/protestant as blades for use in the axial compressor casing section of a combustion gas turbine. The composition of the blades and their dimensions are not further described.

Gas turbines are a type of heat engine which utilizes hot gas as the working medium and delivers its mechanical output through a rotating shaft. Such turbines usually consist of a compressor element or section, a combustor, and a turbine element. Air entering the compressor section flows in an axial direction through stationary vanes assembled into diaphrams to a series of rotating blades - the merchandise at issue - where pressure and temperature increase. The pressurized air then exits to the combuster cavity where it is further heated by the burning of fuel. This air/gas mixture is then further expanded in the turbine component which generates work in the form of rotary mechanical power.

Based on what the protestant terms a lack of clarity on the commercial invoice, the blades were entered under a provision in heading 8411, HTSUS, as parts of gas turbines. The entry was liquidated under this provision. It is claimed that the provision for parts of compressors, in heading 8414, HTSUS, represents the correct classification.

The HTSUS provisions under consideration are as follows:

8411 Turbojets, turbopropellers and other gas turbines, and parts thereof:

Parts:

8411.99 Other

8411.99.90 Other

8414 [A]ir or other gas compressors and fans;...parts thereof:

8414.90 Parts:

Of compressors:

8414.90.40 (now 41) Other

ISSUE:

Whether the blades at issue are parts of compressors or parts of turbines for tariff purposes.

LAW AND ANALYSIS:

Under General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), goods are to be classified 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.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. Though not dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS. Customs believes the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

The protestant supports the entered classification by noting that air or other gas compressors are identified in the 8414 heading text. Further, he cites the heading 8414 ENs which state, in part, that compressors, air pumps, fans, blowers, etc. specially constructed for use with other machines remain classified in this [8414] heading and not as parts of such other machines. The protestant concludes that by virtue of Section XVI, Note 2(b), HTSUS, the blades at issue are parts classifiable in heading 8414, because they are principally used with compressors of that heading.

We agree with protestant's assessment that Section XVI, Note 2(b), HTSUS, is the controlling authority here. In addition, noting that compressors are parts of gas turbines, a part of a larger part is more specifically classifiable as a part of the part, i.e., the compressor, than as a part of the whole, i.e., the turbine. In this case, however, submitted literature describes as a component of the turbine a "compressor casing" that, for ease of maintenance, is fabricated in halves from steel castings and plates and which houses the compressor diaphrams and the stage compressed air extraction ports. While the gas turbine in this case has a compressor casing, section or module, it does not appear to incorporate a commercially identifiable compressor. In keeping with the part-of-a-part principle cited above, the blades must be classifiable as parts of turbines and not as parts of compressors. See NY C87045, dated April 29, 1998, and HQ 962104, dated June 11, 1999, for rulings on substantially similar merchandise.

HOLDING:

Under the authority of GRI 1 the compressor blades are provided for in heading 8411. They are classifiable in subheading 8411.99.90, HTSUS.

The protest should be DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to 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 make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

Myles B. Harmon, Acting Director
Commercial Rulings Division


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