CLA-2:CO:R:C:M 954176 JAS
District Director of Customs
110 S. Fourth St., Rm. 137
Minneapolis, MN 55401
RE: PRD 3501-90-000141; Multipurpose Control Display Unit
(MCDU); Electrical Apparatus for Flight Plan Input;
Apparatus for Accessing Flight Management Guidance
Computer; Navigational Instruments, Parts and
Accessories; Other Parts of Aircraft, Heading 8803;
Civil Aircraft Agreement; HQ 087979, 953462;
Slip Op. 90-20
Dear District Director:
This is our decision on Application for Further Review of
Protest No. 3501-90-000141 filed against your action in
liquidating an entry of merchandise identified as the
Multipurpose Control and Display Unit (MCDU) from France. The
entry was liquidated on April 13, 1990 and this protest was
timely filed on June 7, 1990.
FACTS:
The MCDU is electrical apparatus used aboard the A 320
Airbus to permit the pilot to establish a flight plan by
providing access to the plane's Flight Management Guidance
Computer (FMGC). The FMGC contains various flight programs, each
having parameters for calculating the most efficient flight plan
to a particular destination. The MCDU, consisting of a CRT and
keypad, is the only means of accessing the FMGC. Once the pilot
inputs a destination, the FMGC "tells" the various flight control
computers aboard the A 320 to activate the apparatus they
control. This permits the plane to ascend and descend, achieve
proper altitude and airspeed, etc. Variables of the flight plan
such as distance, altitude, estimated time of arrival, etc. are
displayed on the screen. If storms or other deviations from the
original plan develop, the pilot can input new data through the
MCDU, and thus cause the FMGC to recompute the flight plan. - 2 -
The MCDU was 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. You liquidated the entry under the provision
for other electrical machines and apparatus having individual
functions, not specified or included elsewhere in [chapter 85].
In letters, dated April 13 and May 18, 1993, counsel for the
protestant advances alternative claims under heading 9014, HTSUS,
a provision covering navigational instruments and appliances, and
parts and accessories thereof.
The provisions under consideration are as follows:
8543.80.90 Other electrical machines and apparatus
having individual functions...3.9 percent
8803.30.00 Other parts of airplanes or helicopters....
Free
9014.20.60 Other electrical instruments and appliances
for aeronautical or space navigation.......
4.9 percent
9014.90.60 Other parts and accessories.....4.9 percent
Goods classifiable in the latter two provisions are eligible for
free entry under the Civil Aircraft Agreement, upon compliance
with applicable law and Customs Regulations.
ISSUE:
Whether the MCDU is a navigational instrument or appliance,
or a part or accessory thereof.
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 - 3 -
the System. Customs believes the notes should always be
consulted. See T.D. 89-80.
Articles of chapter 90 are precluded from classification in
heading 8543. Section XVI, Note 1(m), HTSUS. Likewise, articles
of chapter 90 are precluded from classification in subheading
8803.30.00. Section XVII, Note 2(g), HTSUS. Therefore, if the
MCDU is provided for in heading 9014, it must be classified
there.
Under heading 9014, the common meaning of the terms navigate
and navigation connotes the science or art of conducting aircraft
from one place to another; especially, the method of determining
position, course and distance travelled over the surface of the
earth by the principles of geometry and astronomy, and by
reference to instruments used as aids. The ENs, at p. 1481,
(C)(1) through (7), list various meters and indicators which
measure or determine aerodynamic variables and provide the pilot
with information from which he can activate apparatus that
maintains or alters the plane's course. These exemplars,
however, are not intended to be exclusive.
Various on-board computers regulate engine pressure,
airspeed, vertical, longitudinal and lateral acceleration, pitch
and roll, among other aerodynamic variables and flight systems.
We have previously held similar instruments and apparatus, such
as the slat/flap control computer and the spoiler and elevator
computer to be navigational instruments. HQ 087979, dated
February 3, 1992, and HQ 953462, dated April 21, 1993. Because
there is a sufficient operating nexus between these computers and
the FMGC, it is reasonable to regard the FMGC as a navigational
instrument or appliance. We are unable to determine from the
available information whether the MCDU is analogous to these
apparatus. Nevertheless, the information does indicate that the
MCDU is the apparatus that allows the pilot to input a flight
plan into the FMGC as well as new data which will cause the FMGC
to recompute an existing flight plan. We conclude that the MCDU
is an integral, constituent and component part without which the
pilot cannot utilize the FMGC for its intended purpose. See
Clipper Belt Lacer Co., Inc. v. United States, Slip Op. 90-22,
decided March 13, 1990. The evidence of record permits a
reasonable inference that the MCDU is used principally, if not
solely, with the FMGC.
HOLDING:
Under the authority of GRI 1, the Multipurpose Control
Display Unit (MCDU) is provided for in heading 9014. It is
classifiable in subheading 9014.90.60, HTSUS, as other parts and
accessories of navigational instruments and appliances. The rate
of duty on such merchandise under the Agreement on Trade in Civil
Aircraft is free. - 4 -
The protest should be allowed. A copy of this decision
should be attached to the Customs Form 19 and mailed to the
protestant, through counsel, as part of the notice of action on
the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division