CLA-2 CO:R:C:M 951195 DWS
Mr. Phillipe M. Bruno
Dorsey & Whitney
1330 Connecticut Avenue, N.W.
Suite 200
Washington, D.C. 20036
RE: Gas Generator; Automotive Air Bag Restraint System;
EN 84.05; NY 831797; 8405.10.00
Dear Mr. Bruno:
This is in response to your letter of February 18, 1992,
concerning the classification of gas generators under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of gas generators. The generator
is a device which, during a collision, produces the gas necessary
to inflate the air bag of an automotive restraint system. It is
generally situated in the center of the steering wheel and
steering column of a motor vehicle, and in the dashboard on the
passenger side of a motor vehicle. Upon impact, the gas
generating material contained in the generator ignites and
quickly burns to produce the gas necessary to inflate the air
bag.
The generator consists of a circular or cylindrical metallic
housing, containing an initiator, a combustion chamber, and a
diffuser chamber. The initiator is an electro-explosive device
which receives an electrical signal from the impact-detecting
sensors, located in the front of the vehicle, starting the
combustion process. The combustion chamber is an inner
structural housing which contains a gas generating pyrotechnic
material, in tablet form, composed of sodium azide, molybdenum
disulfide, and sulphur. It also contains various stainless steel
and aluminum filters, and cooling screens, which are used to
direct gases, absorb heat, and filter particles from the gas
generating tablets. The diffuser chamber is an additional filter
area, designed to direct, cool, and filter escaping gas. It
consists of additional filter screens and a deflector ring. The
gases pass through this chamber to inflate the attached air bag.
ISSUE:
Is the "gas generator" a gas generator for the purposes of
heading 8405, HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
It is claimed that the merchandise is classifiable under
subheading 8405.10.00, HTSUS, which provides for: "[p]roducer gas
or water gas generators, with or without their purifiers;
acetylene gas generators and similar water process gas
generators, with or without their purifiers."
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive, are
to be used to determine the proper interpretation of the HTSUS.
54 Fed. Reg. 35127, 35128 (August 23, 1989). In part,
Explanatory Note 84.05 (p.1146), HTSUS, states that:
[t]his heading covers self-contained apparatus and plant for
generating any kind of gas (e.g., producer gas, water gas
and mixtures thereof, or acetylene) whatever the intended
use of the gas produced . . . .
It is our position that the subject gas generator is not
classifiable under subheading 8405.10.00, HTSUS. Although the
note states that heading 8405, HTSUS, covers apparatus generating
"any kind of gas", heading 8405, HTSUS, is very specific in only
providing for producer gas generators, water gas generators,
acetylene gas generators, and similar water process gas
generators. The subject gas generator, which produces gases from
the combustion of chemical pellets, is not provided for under
heading 8405, HTSUS. The language of Explanatory Note 84.05,
HTSUS, should not be interpreted to expand the language heading
8405, HTSUS.
Because the gas generator is not specifically provided for
elsewhere in the HTSUS, we find that it is classifiable under
subheading 8708.99.50, HTSUS, which provides for: "[p]arts and
accessories of the motor vehicles of headings 8701 to 8705:
[o]ther: [o]ther: [o]ther." See NY 831797, dated September 6,
1988.
HOLDING:
The subject gas generators are classifiable under subheading
8708.99.50, HTSUS. The general, column one rate of duty is 3.1
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division