CLA-2 R:C:M 957928 LTO
District Director
U.S. Customs Service
Columbia-Snake District
511 NW Broadway, Room 0198
Portland, Oregon 97209
RE: Protest 2904-95-100018; Paragliders; HQ 955280; heading
8801
Dear District Director:
The following is our decision regarding Protest 2904-95-100018, which concerns the classification of paragliders under
the Harmonized Tariff Schedule of the United States (HTSUS). The
subject merchandise was entered on May 4, April 14 and July 13,
1994, and the entries were liquidated on December 9, 1994. The
protest against this liquidation was timely filed on January 19,
1995.
FACTS:
The articles in question are paragliders, which have non-porous canopies and other features similar to those of a
parachute (shape, cord shroud lines, pilot's harness). However,
this similarity does not extend to their aerodynamic behavior.
Under certain conditions, paragliders, like gliders and hang
gliders, can follow ascending trajectories. Parachutes, which
have highly porous canopies, follow purely descending
trajectories.
The paragliders were entered under subheading 8801.90.00,
HTSUS, which provides for hang gliders and other non-powered
aircraft. They were classified upon liquidation as parachutes
(including dirigible parachutes) under subheading 8804.00.00,
HTSUS. - 2 -
ISSUE:
Whether the paragliders are classifiable as hang gliders
under subheading 8801.90.00, HTSUS, or as parachutes (including
dirigible parachutes) under subheading 8804.00.00, HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the Harmonized System.
While not legally binding, and therefore not dispositive, the ENs
provide a commentary on the scope of each heading of the
Harmonized System, and are generally indicative of the proper
interpretation of these headings. See T.D. 89-80, 54 Fed. Reg.
35127, 35128 (August 23, 1989).
As noted by the protestant, in HQ 955280, dated March 14,
1994 (copy enclosed), we classified the Apache II Paraglider
under subheading 8804.00.00, HTSUS, which provides for parachutes
(including dirigible parachutes). In this ruling, we cited the
Harmonized System Committee's (HSC) proposed amendments to
heading 8804, HTSUS, and EN 88.04. See Doc. 37.533 (Tenth Session
of HSC, October 1992). These amendments will specifically
include "paragliders" within the terms of heading 8804, HTSUS, as
well as provide a description of the articles in the ENs. In HQ
955280, we stated that the amendments essentially clarified our
position regarding the scope of the term "parachute" under the
HTSUS. The protestant requests that we re-examine our position
on this issue.
Paragliders are similar to parachutes, especially dirigible
parachutes, in that they have a harness, shroud lines and a
similar shape and construction, although the paraglider's non-porous materials allow them to capture air and follow an
ascending trajectory. On the other hand, the rigid structure
(generally, delta wings) and steering mechanism of a hang glider
sets it apart from a paraglider. Accordingly, it is our opinion
that paragliders are classifiable under heading 8804, HTSUS,
specifically under subheading 8804.00.00, HTSUS. HQ 955280 is
affirmed.
HOLDING:
The paragliders are classifiable under subheading
8804.00.00, HTSUS.
- 3 -
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, this decision, together with the Customs Form 19,
should be mailed by your office to the protestant no later than
60 days from the date of this letter. Any reliquidation of the
entry in accordance with the decision must be accomplished prior
to the mailing of 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 the public via the Diskette
Subscription Service, Freedom of Information Act and other public
access channels.
Sincerely,
John Durant,
Director
Commercial Rulings Division
Enclosure