CLA-2:CO:R:C:M 956894 JAS
District Director of Customs
300 S. Ferry Street, Rm. 1001
Terminal Island, CA 90731
RE: PRD 2720-94-100204; Mirror for Airplane Lavatory, Heading
8306; HQ 953138, Section XV, Note 1(h); Parts of Airplanes
or Helicopters, Subheading 8803.30.00, Civil Aircraft
Agreement (CAA), Section XVII, Note 2(d), Prisms, Mirrors
and Other Optical Elements, 9001.90.60, Chapter 90,
Note 1(d)
Dear Sir:
This is our decision on Protest 2702-94-100204 filed against
your classification of certain aircraft lavatory mirrors from
Japan. The entry was liquidated on November 26, 1993, and this
protest timely filed on February 17, 1994.
FACTS:
The merchandise in issue is an aircraft lavatory mirror
assembly, designated part MD 014220-501. The mirror stock,
represented by a submitted sample measuring 6 inches x 4 1/4
inches, is a composite material designated A-Look EX. It
consists of a butadiene/polyethylene plastic material laminated
between two sheets of aluminum, each with an outer layer of
nickel. Both the front and back surfaces are reflective but the
decorative side has an electroplated layer and a fluoride resin
coating. A Customs laboratory analysis confirmed the nickel-
aluminum metal constitutes 54 percent, by weight, and the plastic
material 46 percent by weight.
The merchandise was entered under a duty-free provision in
heading 8803, for parts of airplanes and helicopters.
Alternatively, protestant maintains the mirror is provided for in
heading 9001 as mirrors and other optical elements, unmounted.
Merchandise classifiable in this provision is free of duty under
the Civil Aircraft Agreement (CAA). The concerned import
specialist classified the mirror under a provision in heading
8306 for mirrors of base metal. - 2 -
The provisions under consideration are as follows:
8306 [m]irrors of base metal:
8306.30.00 [m]irrors...5.3 percent
* * * *
8803 Parts of goods of heading 8801 or 8802:
8803.30.00 Other parts of airplanes or helicopters
...Free
* * * *
9001 [l]enses...prisms, mirrors and other optical
elements, of any material, unmounted...:
9001.90 Other:
9001.90.60 Mirrors...8 percent (Free under CAA)
ISSUE:
Whether the aircraft mirror is a base metal article; whether
it is an optical element.
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, 54 Fed. Reg. 35127, 35128 (Aug. 23,
1989). - 3 -
Initially, we have previously ruled that the A-Look EX
material is a composite good with the aluminum-nickel alloy
[a base metal] imparting the essential character. Therefore, the
article in issue is considered "of base metal" for tariff
purposes and is provided for in heading 8306, unless otherwise
excluded. HQ 953138, dated March 18, 1993.
The heading 8803 classification cannot prevail if either
heading 8306 or heading 9001 applies. Section XVII, Note 2(d)
and (g), HTSUS. Also, mirrors of base metal that are not optical
elements are excluded from Chapter 90. Chapter 90, Note 1(d),
HTSUS. The issue, then, is whether the mirror in issue is an
optical element of Chapter 90. Protestant maintains the mirror
is an optical element because the required optical property of
the mirror is reflection. The term "optically worked" is defined
in the Additional U.S. Notes to Chapter 90. However, while the
term "optical element" is not defined in the legal notes, there
are two references to the term in the Explanatory Notes as it
relates to both mounted and unmounted mirrors. The first is a
reference in the ENs at p. 1459, which includes in heading 90.01
Mirrors constituting optical elements (emphasis original). These
are used, for example, in telescopes, projectors, microscopes,
medical, dental or surgical instruments, and sometimes as vehicle
rear-view mirrors. Again, ENs at p. 1461 include in heading
90.02 mounted mirrors for telescopes, projectors, microscopes,
medical or surgical instruments, etc.
These notes suggest to us that the mirrors which are optical
elements of heading 9001 are those which utilize light of varying
wavelengths for purposes of magnification, clarification or other
forms of image enhancement. We do not consider mirrors which
form images by simple reflection as optical elements for purposes
of heading 9001.
HOLDING:
Under the authority of GRI 1, the mirror assemblies in issue
are mirrors of base metal of heading 8306. They are classifiable
in subheading 8306.30.00.
The protest should be 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, the
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division