CLA-2:CO:R:C:M 952778 JAS
Ms. Stephanie Moody
Gulfstream Aerospace Corporation
P.O. Box 2206
Savannah, GA 31402-2206
RE: Flight Data Entry Panel; Apparatus for Inserting Data into
Flight Data Acquisition and Recorder Units; Panel for
Electric Control; Heading 8537; Electrical Machines and
Apparatus; Heading 8543; Measuring Instruments and
Apparatus; Parts and Accessories; Heading 9031
Dear Ms. Moody:
Your letters of March 29, 1991, and September 2, 1992, to
the district director of Customs at Savannah, concerning the
tariff status of flight data entry panels from the U.K., have
been referred to our office for reply. Our decision follows.
FACTS:
The flight data entry panel (FDEP), model PV 1591, is a
remote unit located in the cockpit of an aircraft that allows a
flight crew to turn the flight data acquisition unit (FDAU) on
and off, to input flight number and date into that unit, and to
display operating status. Although you refer to this unit as a
control panel, it does not control the operation of the FDAU, nor
does it perform measurements. The FDAU receives information in
the form of analog and digital signals from sensors on a plane's
control surfaces, engines, landing gear, navigational equipment,
etc. It converts these signals into another digital format and
transmits the information to a flight data recorder (FDR) or
"black box."
You state that Customs officers in Savannah have tentatively
advised you that the FDEP is provided for in heading 8543,
Harmonized Tariff Schedule of the United States (HTSUS), as
electrical machines and apparatus not specified or included
elsewhere in [chapter 85]. - 2 -
ISSUE:
Whether the FDEP is a measuring instrument, appliance or
machine of chapter 90, HTSUS.
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.
Articles classified in chapter 90 are precluded from
classification in heading 8543, assuming that provision even
applies, as well as from other provisions in section XVI.
Section XVI, Note 1(m), HTSUS.
As a preliminary issue, the flight data entry panel is not a
control panel for tariff purposes. Heading 8537, HTSUS, provides
for boards, panels, consoles, desks, cabinets and other bases for
electric control or the distribution of electricity. Both
programmed and programmable controllers are included within
heading 8537. The ultimate purpose of a [control] panel or other
controller is to control output devices. Basically, these
devices convert input signals into output signals, based on the
user's program logic, and sends them to output devices such as
solenoids, valves, etc. The flight data entry panel does not
function in this manner.
In a letter, dated November 4, 1992 (952768), we informed
you that Gulfstream's flight data acquisition unit was
classifiable in heading 9031, a provision for other measuring or
checking instruments, appliances and machines. We cited to a
previous ruling, HQ 089391, dated February 6, 1992, which
confirmed the common meaning of the term "measure" as "to
ascertain the quantity, mass, extent, or degree of [something] in
terms of a standard unit or fixed amount." HQ 089391 concluded
that measuring instruments, appliances or machines encompass
devices that carry out steps in a process of measuring. (Emphasis
added).
Flight data acquisition units receive signals from sensors
located at points on a plane's control surfaces. These sensors
measure or analyze the phenomena being sensed, then send the
measured data to the data acquisition unit. The measured data is
then stored in flight data recorders. Computers or other on-
ground apparatus enable ground personnel to interpret the
acquired data and, thus, to evaluate the plane's flight
performance. - 3 -
The only function of the flight data entry panel is for use
with the flight data acquisition unit and the flight data
recorder. It therefore qualifies as parts and accessories of
measuring or checking instruments, appliances and machines.
Because heading 9031 encompasses the FDEP, headings 8537 and
8543 are not applicable.
HOLDING:
Under the authority of GRI 1, the flight data entry panel,
model PV 1591, is provided for in heading 9031. It is
classifiable in subheading 9031.90.60, HTSUS, as other parts and
accessories of measuring or checking instruments, appliances and
machines. The rate of duty on products of the U.K. is 4.9
percent ad valorem.
Goods classifiable in subheading 9031.90.60, HTSUS, may be
eligible for free entry under the Civil Aircraft Agreement, upon
compliance with applicable law and Customs Regulations.
Sincerely,
John Durant, Director