HQ 955159
OCTOBER 29 1993
CLA-2:CO:R:C:M 955159 JAS
District Director of Customs
P.O. Box 619050
Dallas/Ft. Worth, TX 75261
RE: PRD 5501-91-100535; Twin Reducing Landing Gear Valve;
Pressure-Reducing Valve, Hand Operated Valve,
Heading 8481; Section XVII, Note 2(e); Part Certified
for Use in Civil Aircraft, Civil Aircraft Agreement (CAA),
HQ 951475
Dear Sir:
This is our decision on Application for Further Review of
Protest No. 5501-91-100535, dated November 7, 1991, filed against
your action in liquidating an entry of aircraft valves from the
UK. The entry in question was liquidated on September 13, 1991,
and this protest was timely filed on November 7, 1991.
FACTS:
The article is identified on the commercial invoice and the
Customs Form 7501 as "aircraft parts" and "helicopter parts." In
fact, it is a twin reducing valve, part # AK48A231, used in
aircraft landing gear. There are no samples and no further
description of this article.
Protestant maintains the valve is classifiable free of duty
in subheading 8803.20.00, Harmonized Tariff Schedule of the
United States (HTSUS), a provision for undercarriages and parts
thereof that are parts of airplanes or helicopters. Protestant
contends that the valve has no other use except on an 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 initially
determined that the valve was hand operated and liquidated the - 2 -
entry under subheading 8481.80.30, HTSUS, as a hand operated
valve of iron or steel. It was subsequently determined that the
valve was, in fact, a pressure-reducing valve of subheading
8481.10.00, HTSUS. Articles so classified are not eligible for
duty-free treatment under the Agreement on Trade in Civil
Aircraft (Civil Aircraft Agreement).
The provisions under consideration are as follows:
8481 Valves and similar appliances
* * * * *
8481.10.00 Pressure-reducing valves...3.7 percent
* * * * *
8481.80.30 Other appliances: Hand operated: Of
iron or steel...8 percent
* * * * *
8803.20.00 Parts of goods of heading 8801 or 8802:
Undercarriages and parts thereof...Free
ISSUE:
Whether a pressure-reducing valve used aboard an 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. HQ 951475 is in accord.
Heading 8803, the provision for parts of goods of heading
8801 or 8802, is in section XVII. The expressions "parts" and
"parts and accessories" do 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. - 3 -
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 twin reducing valve, part # AK48A231, 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.
The protest should be denied except to the extent that
reclassification of the goods in subheading 8481.10.00, as
indicated, results in a partial allowance.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, you should mail this decision, together with the
Customs Form 19, to the protestant no later than 60 days from the
date of this letter. Any reliquidation of the entry or entries
in accordance with the decision must be accomplished prior to
mailing the decision. Sixty days from the date of the decision
the Office of Regulations and Rulings will take steps to make the
decision available to Customs personnel via the Customs Rulings
Module in ACS and to the public via the Diskette Subscription
Service, Lexis, the Freedom of Information Act and other public
access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division