CLA-2 RR:CR:GC 966561 KBR
Port Director
Bureau of Customs and Border Protection
Port of Newark
C/O Residual Liquidation and Protest Branch
1210 Corbin Street Elizabeth, NJ 07201
RE: Protest 4601-02-103917; Brass Housings for Faucet Aerators
Dear Port Director:
This is our decision on protest 4601-02-103917 filed by counsel on behalf of NEOPERL Company, Inc., against your action regarding the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of brass housings for faucet aerators.
FACTS:
The articles involved are various style and size brass housing rings used in a faucet aerator. The protestant states that the only function of the brass housings is to serve as a holder to “house” other aerator parts. You classified the brass housings in subheading 8481.90.10, HTSUS, which provides for taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves, parts thereof, parts, of hand operated and check appliances, of copper. The protestant claims that the brass housings should be classified in subheading 8481.90.90, HTSUS, as taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves, parts thereof, parts, other.
The seven entries under protest were liquidated between August 16, 2002, and October 25, 2002, and this protest was timely filed on November 12, 2002.
ISSUE:
What is the classification under the HTSUS of the subject brass housings for faucet aerators?
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that most goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
The HTSUS provisions under consideration are as follows:
7419 Other articles of copper:
Other:
7419.99 Other:
Other:
7419.99.50 Other
8481 Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof:
8481.90 Parts:
Of hand operated and check appliances:
8481.90.10 Of copper
8481.90.90 Other
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive or legally binding, 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 Fed. Reg. 35127, 35128 (August 23, 1989).
EN 84.81 states that the “heading includes such devices designed to regulate the pressure or the flow velocity of a liquid or gas.” Further, EN 84.81 states that “[t]he appliances regulate the flow by opening or closing an aperture (e.g., gate, disc, ball, plug, needle or diaphragm).” The protestant provides a definition for “cock” from Merriam Webster’s Dictionary (Ninth New Collegiate edition) as a “device for regulating the flow of a liquid.” The protestant then states that an aerator helps regulate the flow of water. The protestant next argues that the brass housings only “house” aerator parts. Protestant claims the brass housings are not part of hand operated appliances where they function by means of a key, wheel or press button, nor are the brass housings a movable part to start or stop the flow of water through a valve. Thus, protestant argues the classification as liquidated is incorrect. We agree.
We, however, disagree that the brass housing is classifiable in heading 8481, HTSUS. The EN to heading 84.81 and the definition provided by the dictionary point out that the article must regulate the pressure or flow velocity of the water and that this regulation is done by opening or closing an aperture. An aerator does not have an aperture which is opened or closed. An aerator is simply an article of fixed components that causes air to be introduced into water as it flows from a faucet. It is the faucet, not the aerator which regulates the flow of water.
Further, an aerator is not a “part” of an article which is classifiable in heading 8481, HTSUS. We find that an aerator is an accessory rather than a part of a faucet. A “part,” for tariff purposes, is an integral, constituent component of another article, necessary to the completion of the article with which it is used, and which enables that article to function in the manner for which it was designed. See HQ 961652 (January 11, 1999). However, an “accessory,” for tariff purposes, is generally not necessary to the completion of the article it is used with. Accessories are of secondary importance, not essential in and of themselves. They must, however, add to the effectiveness of the article they are used with, for example, by making that article more convenient to use or by expanding its range of uses. Id. In this case, despite the fact an aerator can be affixed to a faucet, it is not necessary to a faucet, which is otherwise complete and fully functional. An aerator is not necessary to the completion of a faucet, but it is useful in mixing air with the water flowing from the faucet. However it can be removed from the faucet without compromising the ability of the faucet to provide usable water. Therefore, an aerator is an accessory, not a part, for tariff purposes.
Customs has previously found that brass faucet aerators are classified in subheading 7419.99.50, HTSUS. See NY F84389 (March 15, 2000). Therefore, since heading 8481, HTSUS, is not appropriate, we find that the correct classification of the brass housings for faucet aerators is in subheading 7419.99.50, HTSUS, as other articles of copper, other, other, other, other.
HOLDING:
In accordance with the above discussion, the brass housings for faucet aerators are classified in subheading 7419.99.50, HTSUS, as other articles of copper, other, other, other, other.
Since classification of the merchandise as indicated above will result in the same rate of duty as that being claimed by the protestant, you are instructed to GRANT the protest in full. 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, Director
Commercial Rulings Division