CLA-2:CO:R:C:M 951475 JAS
Area Director of Customs
110 S. Fourth St.
Minneapolis, MN 55401
RE: Pressure-Reducing Valve; Airbus A 320 Valve; Heading 8481;
Part Certified for Use in Civil Aircraft; Civil Aircraft
Agreement; PRD 3501-92-100052
Dear Sir:
This is our decision on Application for Further Review of Protest No. 3501-92-100052, dated March 12, 1992, filed against your action in liquidating an entry of aircraft valves from France. Our decision follows.
FACTS:
The article is identified on the commercial invoice and the Customs Form 7501 as a pressure-reducing valve, designated part # C24792000-1. There are no samples and no further description of this article.
Protestant maintains the valve is classifiable free of duty in subheading 8803.30.00, Harmonized Tariff Schedule of the United States (HTSUS), a provision for other parts of airplanes or helicopters. Protestant contends that the valve has no other use except on the Airbus A320 aircraft, that it will be so used, and that the certificate required by section 10.183(d), Customs Regulations (19 CFR 10.183(d)), attests to the valve's status as a civil aircraft part.
The appropriate import specialist determined that the valve in issue was eo nomine provided for in heading 8481, a provision for valves and similar appliances, including pressure-reducing valves and thermostatically controlled valves. He liquidated the entry under subheading 8481.10.00, HTSUS, a provision for other - 2 -
pressure-reducing valves, pneumatic fluid power type. Articles so classified are not eligible for duty-free treatment under the Agreement on Trade in Civil Aircraft (Civil Aircraft Agreement).
ISSUE:
Whether a pressure-reducing valve for the Airbus A320 aircraft is eligible for free entry under the Civil Aircraft Agreement.
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). GRI 1 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, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
Heading 8481 describes valves, including pressure-reducing valves and thermostatically controlled valves, among other articles, eo nomine, by name. Under GRI 1, the pressure reducing valve is provided for in heading 8481.
Heading 8803, the provision for parts of goods of heading 8801 or 8802, advanced by protestant, is in section XVII. The expression "parts" does not apply to articles of heading 8481, whether or not they are identifiable as for the goods of section XVII. See Section XVII, Note 2(e), HTSUS. Therefore, the valve in question cannot be classified in heading 8803.
To be eligible for duty-free benefits under the Civil Aircraft Agreement, it is important to note that in addition to the certification of use required under section 10.183(d), Customs Regulations, and the approval for such use by the appropriate airworthiness authority, an imported article must be classifiable in a heading under the HTSUS listed in the United States Annex to the Agreement on Trade in Civil Aircraft. Heading 8481 is not currently in the Annex. This means the negotiators did not intend to include goods of heading 8481 within the scope of the Agreement.
HOLDING:
Under GRI 1, the pressure-reducing valve, part # C24792000-1, is provided for in heading 8481. It is classifiable in subheading 8481.10.00, HTSUS, as a pressure-reducing valve. Articles of heading 8481 are precluded from classification in heading 8803. - 3 -
The protest should be denied. A copy of this decision should be attached to the Customs Form 19, and mailed to
protestant, through counsel, as part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division