CLA-2:CO:R:C:M 956084 JAS
District Director of Customs
9901 Pacific Highway
Blaine, WA 98230
RE: PRD 3004-93-100092; Motor-Actuated Plug Valve, Hydraulic
Fluid Regulating Valve; Bleed Pressure Regulatory Valve;
Heading 9014, Instrument for Aeronautical or Space
Navigation; Heading 9032, Automatic Regulating or
Controlling Instrument and Apparatus; Section XVI, Note
2(a), Chapter 90, Note 1(g); Civil Aircraft Agreement (CAA);
HQ 952880
Dear Sir:
This is our decision on Protest No. 3004-93-100092, filed
against your classification of certain valve assemblies from
France. The entries under protest were liquidated on April 30
and May 7, 1993, and this protest timely filed on June 9, 1993.
FACTS:
The two articles in issue are valve assemblies, an electric,
motor-actuated plug valve, part #B38LC2510, and a bleed pressure
regulatory valve, part #7408SB01. The first is used to regulate
the flow of hydraulic fluid in a power transmission system aboard
an A-310 passenger aircraft. The second is a pressure regulating
valve used to control fluid pressure in a hydraulic system aboard
the aircraft. Both assemblies are not further described.
The first valve assembly was entered under a provision in
heading 9032 as an automatic regulating or controlling instrument
or apparatus, while the second assembly was entered under a
provision in heading 9014 as an instrument or appliance for
aeronautical or space navigation. Both of the entered provisions
are duty-free under the Civil Aircraft Agreement (CAA). The
concerned import specialist determined that the valves were
provided for eo nomine, by name, as valves, in heading 8481 and
liquidated the entries under subheading 8481.80.90, Harmonized
Tariff Schedule of the United States (HTSUS). - 2 -
The provisions under consideration are as follows:
8481 Taps, cocks, valves and similar appliances
...including pressure-reducing valves and
thermostatically controlled valves:
8481.10.20 Pressure-reducing valves...3.7 percent
8481.20.00 Valves for oleohydraulic or pneumatic
transmissions...3.7 percent
8481.80.90 Other appliances...3.7 percent
* * * * *
9014 Other navigational instruments and
appliances:
9014.20 Instruments and appliances for aeronautical
or space navigation (other than compasses):
9014.20.80 Other...Free
* * * * *
9032 Automatic regulating or controlling
instruments and apparatus:
Other instruments and apparatus:
9032.89 Other:
9032.89.60 Other...Free under the CAA
ISSUE:
Whether the two valve assemblies, or either of them, are
provided for in chapter 90; whether they are provided for as
valves in heading 8481.
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. - 3 -
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. 54 Fed. Reg. 35127, 35128 (Aug. 23,
1989).
Regarding the entered provisions, articles of chapter 90,
whether instruments or appliances, or parts thereof, are
precluded from classification in section XVI (which includes
chapter 84). Section XVI, Note 1(m), HTSUS. But valves or other
appliances of heading 8481 are not covered by chapter 90.
Chapter 90, Note 1(g), HTSUS. Therefore, if the valve assemblies
are provided for in heading 8481, they are classified there.
Section XVI, Note 2(a), HQ 952880, dated February 8, 1993.
Relevant ENs state at pp. 1321 and 2 that heading 84.81
includes devices designed to regulate the pressure or the flow
velocity of a liquid or gas. They regulate the flow by opening
or closing an aperture such as a gate, disc, ball, plug, needle
or diaphragm). They may be operated by hand, that is, by means
of a key, wheel, press button, etc., or by a motor, solenoid,
clock movement, etc., or by an automatic device such as a spring,
counterweight, float lever, thermostatic element or pressure
capsule. Articles incorporating such mechanisms remain in
heading 84.81. By function and design, both of the valve
assemblies under protest are provided for in heading 8481.
HOLDING:
Under the authority of GRI 1, valve assemblies represented
by parts 7408SB01 and B38LC2510 are provided for in heading 8481.
Because the former valve assembly functions to reduce pressure it
is classifiable in subheading 8481.10.00, HTSUS. Because the
latter valve assembly is principally used in hydraulic power
transmission applications, it is classifiable in subheading
8481.20.00, HTSUS.
Since the rate of duty under the provisions found to apply
are the same as the liquidated rate the protest is DENIED. 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 - 4 -
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