HQ 952944
JUNE 28 1993
CLA-2:CO:R:C:M 952944 JAS
Area Director of Customs
J.F.K. Airport, Building 178
Jamaica, NY 11430
RE: PRD 1001-92-103411; Aircraft Gear Box, Externally Mounted
Mechanical Device for Transferring Engine Power to the
Plane's Hydraulic and Electrical Systems; Gear Box, Heading
8483; Parts of Civil Aircraft, Heading 8803; Civil Aircraft
Agreement
Dear Sir:
This is our decision on Application for Further Review of
Protest No. 1101-92-103411, filed against your action in
liquidating multiple entries of gear boxes from Italy for use on
aircraft. The entries were liquidated on February 14, 1992, and
this protest timely filed on May 14, 1992.
FACTS:
The gear boxes in issue are used with the Pratt Whitney (PW)
4000 jet engine. They are mounted on the external surface of the
engine and transmit power from the engine's rotating turbine
shaft to the plane's hydraulic and electrical systems. The gear
boxes are not involved in the operation of the engine.
The goods were entered under the provision for other parts
of airplanes or helicopters, in subheading 8803.30.00, Harmonized
Tariff Schedule of the United States (HTSUS). The column 1 rate
of duty is free. Because the gear boxes are provided for, eo
nomine, in heading 8483, you liquidated the entries under
subheading 8483.40.50, HTSUS, as other gear boxes and speed
changers. - 2 -
The provisions under consideration are as follows:
8483.40.50 Gear boxes and other speed changers: Other...
2.5 percent
* * * * * * *
8803.30.00 Other parts of airplanes or helicopters......
Free
ISSUE:
Whether the gear boxes in issue are provided for in heading
8483.
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.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the Harmonized System.
While not legally binding on the contracting parties, and
therefore not dispositive, the ENs provide a commentary on the
scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under
the System. Customs believes the notes should always be
consulted. See T.D. 89-80.
As to protestant's claimed classification, the expressions
"parts" and "parts and accessories" do not apply, among other
things, to articles of heading 8483, provided they constitute
integral parts of engines or motors. Section XVII, Note 2(e),
HTSUS. Therefore, if the gear box in issue is provided for in
heading 8483 and is an integral part of an aircraft engine, it
cannot be classified in heading 8803.
The goods of heading 8483 are mainly certain mechanical
parts which are used in the transmission of power from an
external power unit to one or more machines, and certain internal
parts of a machine used to transmit power to the various parts of
the same machine. However, relevant ENs, at p. 1328, exclude
from heading 8483 gear boxes, transmission shafts, clutches,
differentials, etc., which are designed for use solely or
principally with vehicles or aircraft of Section XVII. But, the
notes state that the exclusion does not apply to internal parts - 3 -
of vehicle or aircraft engines; these parts remain classified in
heading 8483. A memorandum, dated March 19, 1993, from the
concerned Pratt & Whitney procurement specialist, indicates that
when attached to the aircraft engine, the gear box is an
"integral" part of the engine. As described, however, the gear
boxes in issue are mounted on the outside of the engine. They do
not function as internal parts of aircraft engines. Therefore,
the gear boxes are within the cited exclusion and are not
provided for in heading 8483. This removes the legal impediment
to classification in heading 8803.
HOLDING:
Under the authority of GRI 1, gear boxes used with the PW
4000 jet engines, as described, are provided for in heading 8803.
Actual classification is in subheading 8803.30.00, HTSUS, as
other parts of airplanes or helicopters.
The protest should be allowed. A copy of this decision
should be attached to the Customs Form 19, and forwarded to
protestant, through counsel, as part of the notice of action on
the protest.
Sincerely,
John Durant, Director