CLA-2 RR:CR:GC 962615 AML
Ms. Stephanie Moody
Import Compliance
Gulfstream Aerospace Corporation
P.O. Box 2206
Savannah, Georgia 31402-2206
RE: Reconsideration of PC 871850; Hydraulic Fluid Reservoirs for Aircraft.
Dear Ms. Moody:
This is in response to your letter dated February 5, 1999, requesting reconsideration of pre-classification ruling (PC) 871850, issued to you by Customs in El Paso on April 13, 1992, in which two articles were classified, among others not relevant here, pursuant to the Harmonized Tariff Schedule of the United States (HTSUS). The articles in question, hydraulic fluid reservoirs for aircraft, were classified under subheading 7612.90.10, HTSUS, which provides for aluminum casks, drums, cans, boxes and similar containers . . . for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 liters, but not fitted with mechanical or thermal equipment. Photocopies of diagrams and schematic drawings were forwarded for our examination. For the reasons stated herein, the classification of these hydraulic fluid reservoirs for aircraft are modified.
FACTS:
The articles at issue are hydraulic fluid reservoirs for aircraft, part # 1159HM20221-5, which has a 5.29 liter capacity, and part # 1159HM20199-5, which has a 24.09 liter capacity. The products are aluminum welded tanks used for holding hydraulic fluid that supports the aircraft hydraulic system. Photocopies (taken from the Gulfstream Illustrated Parts Catalog) depict the reservoir as part of the “hydraulic reservoir installation, combined system,” and clearly show both the detail of the reservoirs themselves and their location within the aircraft.
ISSUE:
Whether the articles should be classified under subheading 7612.90.10, HTSUS, which provides for aluminum casks, drums, cans, boxes and similar containers . . . for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 liters, but not fitted with mechanical or thermal equipment; or under subheading 8803.30.00, HTSUS, which provides for other parts of airplanes or helicopters?
LAW and ANALYSIS:
Classification of imported merchandise is accomplished pursuant to the Harmonized Tariff Schedule of the United States (HTSUS). Classification under the HTSUS is guided by the General Rules of Interpretation of the Harmonized System (GRIs). GRI 1, HTSUS, 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[.]”
The HTSUS headings and subheadings under consideration are as follows:
7612 Aluminum casks, drums, cans, boxes and similar
containers (including rigid or collapsible
tubular containers), for any material (other
than compressed or liquefied gas), of a capacity
not exceeding 300 liters, whether or not lined or
heat insulated, but not fitted with mechanical
or thermal equipment:
7612.90 Other:
7612.90.10 Of a capacity not exceeding 20 liters.
* * * * * * * * * * *
8803 Parts of goods of heading 8801 or 8802:
8803.30.00 Other parts of airplanes or helicopters.
When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. Customs believes the ENs should always be consulted. See, T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
In PC 871850, dated April 13, 1992, the articles were classified under subheading 7612.90.10, HTSUS, which provides for, inter alia, aluminum casks of a capacity not exceeding 300 liters.
The ENs for heading 7612, HTSUS, at page 1161, provide, in pertinent part, as follows:
Casks and drums of aluminum are mainly used for the transport of milk, beer, wine, etc.; aluminum cans and boxes are often used for packing foodstuffs. The heading also includes rigid tubular containers (e.g., for pharmaceutical products such as pills or tablets), and collapsible tubular containers for creams, toothpastes, etc.
This heading does not cover:
(a) Articles of heading 42.02.
(b) Biscuit barrels, tea caddies, sugar tins and similar household or kitchen
containers and canisters (heading 76.15).
(c) Cigarette cases, powder boxes, tool boxes and similar containers for personal or professional use (heading 76.16).
(d) Articles of heading 83.04.
(e) Ornamental boxes (heading 83.06).
(f) Containers specially designed and equipped for carriage by one or more modes of transport (heading 86.09).
(g) Vacuum flasks and other vacuum vessels complete with cases, of heading 96.17.
The articles under consideration are not used for the transport, storage or packing of potable liquids or foodstuffs. Rather, the hydraulic fluid reservoirs hold fluid as part of a mechanized system that is essential to the operation of an airplane. The hydraulic system controls wing and tail flaps; it also contributes to the function of landing gear. As a component of a mechanized system designed specifically for an airplane, the reservoirs are not ejusdem generis with the exemplars in the EN (see Sports Graphics, Inc. v. United States, 24 F. 3d 1390, 1392 (Fed. Cir. 1994), “[a]s applicable to classification cases, ejusdem generis requires that the imported merchandise possess the essential characteristics or purposes that unite the articles enumerated eo nomine in order to be classified under the general terms”). Accordingly, the articles should not have been classified in subheading 7612.90, HTSUS.
Heading 8802, HTSUS, provides, in pertinent part, for “other aircraft (for example, helicopters, airplanes)[.]” The heading contains no provision for parts and accessories for airplanes. (Heading 8803, HTSUS, provides for “parts of goods of heading 8801 or 8802.”)
The heading is found in Section XVII, and although the Notes to Section XVII contain a list of articles excluded from the Section, none of the exclusions affect classification of airplane parts.
The ENs for Section XVII at pages 1529 through 1531 provide, in pertinent part, as follows:
* * *
3. References in Chapters 86 to 88 to_“parts” or “accessories” do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.
* * *
I) GENERAL CONTENT OF THE SECTION
This Section covers . . . aircraft and spacecraft (Chapter 88) . . . .
* * *
Subject to the provisions of Part (III) below, the Section also covers parts and accessories of the vehicles, aircraft, etc., of Chapters 86 to 88.
* * *
(III) PARTS AND ACCESSORIES
* * *
The other Chapters of this Section each provide for the classification of parts and accessories of the vehicles, aircraft or equipment concerned.
It should, however, be noted that these headings apply only to those parts or accessories which comply with all three of the following conditions:
(a) They must not be excluded by the terms of Note 2 to this Section (see paragraph (A) below).
and (b) They must be suitable for use solely or principally with the articles of Chapters 86 to 88 (see paragraph (B) below).
and (c) They must not be more specifically included elsewhere in the Nomenclature (see paragraph (C) below).
The welded aluminum, hydraulic fluid reservoirs for aircraft are not excluded by the terms of Note 2 to Section XVII; they are suitable for use solely or principally with aircraft (airplanes of Heading 8802, HTSUS); and they are not more specifically included elsewhere in the Nomenclature, in satisfaction of the criteria established by the ENs for classification of aircraft parts.
The ENs to Chapter 88, at page 1563, provide, in pertinent part, as follows:
GENERAL
This Chapter covers balloons and dirigibles and non powered aircraft (heading 88.01), other aircraft, spacecraft (including satellites) and spacecraft launch vehicles (heading 88.02), certain allied equipment such as parachutes (heading 88.04), and aircraft launching gear, deck arrestor gear and ground flying trainers (heading 88.05). Subject to the provisions of the Notes to Section_XVII (see the General Explanatory Note to the Section), it also covers parts of such equipment.
The articles are designed and used specifically as a component for the hydraulic systems of aircraft, and such systems play an integral role in the function of aircraft. We are convinced by the submission which depicts schematic drawings of the hydraulic fluid reservoirs that the articles are parts of airplanes and that they are intended to be solely and principally used as parts of the hydraulic system of aircraft.
HOLDING:
The articles in question, hydraulic fluid reservoirs for aircraft, part # 1159HM20221-5, which has a 5.29 liter capacity, and 1159HM20199-5, which has a 24.09 liter capacity, are classified under subheading 8803.30.00, HTSUS, which provides for other parts of airplanes or helicopters.
EFFECT ON OTHER RULINGS:
PC 871850, dated April 13, 1992, is modified, only as it concerns part # 1159HM20221-5 and part # 1159HM20199-5.
Sincerely,
John Durant, Director
Commercial Rulings Division