CLA-2 R:C:M 956968 RFA
Ms. Carmen S. Sialer
Import Department
Unitrans International Corporation
709 S. Hindry Avenue
Inglewood, CA 90301-3005
RE: Aircraft Vacuum System Lavatory Components; Vacuum System
Controller; Vacuum Generator; Waste Tank Assembly; and
Toilet Assembly; Legal Note 6 to chapter 90; ENs 73.10;
73.24; 84.14; heading 9032;
Dear Ms. Sialer:
This is in response to your letter dated August 24, 1994, on
behalf of Monogram Sanitation, concerning the tariff
classification of the core components of the model A 320 vacuum
waste system lavatory for aircraft under the Harmonized Tariff
Schedule of the United States (HTSUS). In preparing this ruling,
we also considered the additional information supplied on
February 3, 1995.
FACTS:
The merchandise consists of four core components of an
aircraft toilet system. The four components are: toilet
assemblies; vacuum generator; waste tank assembly; and a vacuum
system controller. After importation, these components will be
connected to each other by piping upon installation into the
aircraft.
The toilet assemblies are vacuum operated toilet bowls, made
of steel. The vacuum generator is a self-contained high speed
electrically driven fan that produces a negative pressure
(vacuum) within the aircraft waste tank. The waste tank assembly
is a steel tank, rated to hold 170 liters, with multiple
connections to the toilet assemblies, vacuum generator, and waste
drain. The vacuum controller is a solid state electronic device
that monitors the operation of the system through feedback from
various sensors. When the waste tank is determined to be full,
the controller shuts down the system to avoid over filling and
subsequent discharge. Furthermore, should any component be
determined to be faulty, the controller sends a message to the
aircraft central computer.
ISSUE:
What is the proper classification of the component parts of
the vacuum waste system under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's). GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.
TOILET ASSEMBLIES
The toilet assemblies are vacuum operated toilet bowls, made
of steel. Heading 7324, HTSUS, provides for iron or steel
sanitary ware. The Harmonized Commodity Description and Coding
System Explanatory Notes (EN) constitute the Customs Cooperation
Council's official interpretation of the HTSUS. While not
legally binding, the ENs provide a commentary on the scope of
each heading of the HTSUS and are generally indicative of the
proper interpretation of these headings. See T.D. 89-80, 54 FR
35127, 35128 (August 23, 1989). EN 73.24, page 1037, provides in
part:
The heading includes, baths, bidets, hip-baths,
foot-baths, sinks, wash basins, toilet sets; soap
dishes and sponge baskets; douche cans, sanitary pails,
urinals, bedpans, chamber-pots, water closet pans and
flushing cisterns whether or not equipped with their
mechanisms, spittoons, toilet holders.
We find that the toilet assemblies are eo nomine provided
for under subheading 7324.90.00, HTSUS, which provides for:
[s]anitary ware and parts thereof, of iron or steel: [o]ther,
including parts. . . . "
VACUUM GENERATOR
The vacuum generator is a self-contained high speed
electrically driven fan that produces a negative pressure
(vacuum) within the aircraft waste tank. Vacuum pumps are
provided for in heading 8414, HTSUS. EN 84.14, page 1162, states
that: "This heading covers machines and appliances, hand-operated
or power driven, for the compression of air or other gases, or
for creating a vacuum, and also machines for circulating air or
other gases." Because the vacuum system generator creates a
vacuum to draw sanitary waste from the toilets to the waste tank,
we find that it is classifiable under subheading 8414.10.00,
HTSUS, which provides for: "[a]ir or vacuum pumps, air or other
gas compressors and fans. . . : [v]acuum pumps. . . . ."
WASTE TANK ASSEMBLY
The waste tank assembly is a steel tank, rated to hold 170
liters, with multiple connections to the toilet assemblies,
vacuum generator, and waste drain. EN 73.10, page 1022, states
in pertinent part:
this heading covers sheet or plate iron or steel
containers of a capacity not exceeding 300 l, but of a
size easily moved or handled, commonly used for the
commercial conveyance and packing of goods, and such
containers installed as fixtures.
The larger containers covered by this heading
include tar or oil drums; petrol cans; milk churns;
casks and drums for alcohol, latex, caustic soda,
calcium carbide, dyestuffs or other chemicals. The
smaller containers include boxes, cans, tins, etc.,
mainly used as sales packing for butter, milk, beer,
preserves, fruit or fruit juices, biscuits, tea,
confectionery, tobacco, cigarettes, shoe cream,
medicaments, etc.
Because the waste storage tank is a container which will be
installed as a fixture within an aircraft, we find that it is
classifiable under subheading 7310.10.00, HTSUS, which provides
for: "[t]anks, casks, drums, cans, boxes and similar containers,
for any material (other than compressed or liquefied gas), of
iron or steel, of a capacity not exceeding 300 liters, whether or
not lined or heat insulated, but not fitted with mechanical or
thermal equipment: [o]f a capacity of 50 liters or more. . . ."
VACUUM CONTROLLER
According to the information provided, the vacuum controller
is a solid state electronic device that monitors the operation of
the system through feedback from various sensors. When the waste
tank is determined to be full, the controller shuts down the
system to avoid over filling and subsequent discharge.
Furthermore, should any component be determined to be faulty, the
controller sends a message to the aircraft central computer.
Classification under heading 9032, HTSUS, which provides for
automatic regulating or controlling instruments and apparatus,
was suggested. Legal Note 6 to chapter 90, HTSUS, states that
heading 9032, HTSUS, applies only to:
(a) Instruments and apparatus for automatically
controlling the flow, level, pressure or
other variables of liquids or gases, or for
automatically controlling temperature,
whether or not their operation depends on an
electrical phenomenon which varies according
to the factor to be automatically controlled;
and
(b) Automatic regulators of electrical
quantities, and instruments or apparatus for
automatically controlling non-electrical
quantities the operation of which depends on
an electrical phenomenon varying according to
the factor to be controlled.
We find that the vacuum system controller does not meet the
criteria of Legal Note 6 to chapter 90, HTSUS, because the
controller does not regulate or maintain a variable (pressure,
flow, etc.). The controller merely reports what it observes and
shuts the system down to avoid overflowing.
Because the vacuum system controller is an electronic
control device which can shut down the vacuum waste system, we
find that it is classifiable under subheading 8537.10.90, HTSUS,
which provides for: [b]oards, panels (including numerical control
panels), consoles, desks, cabinets and other bases, equipped with
two or more apparatus of heading 8535 or 8536, for electric
control or the distribution of electricity including those
incorporating instruments or apparatus of chapter 90, . . . :
[f]or a voltage not exceeding 1,000 V: [o]ther. . . . "
HOLDING:
The waste tank assembly is classifiable under subheading
7310.10.00, HTSUS, which provides for: "[t]anks, casks, drums,
cans, boxes and similar containers, for any material (other than
compressed or liquefied gas), of iron or steel, of a capacity not
exceeding 300 liters, whether or not lined or heat insulated, but
not fitted with mechanical or thermal equipment: [o]f a capacity
of 50 liters or more. . . ." The general, column one rate of
duty is free.
The toilet assembly is classifiable under subheading
7324.90.00, HTSUS, which provides for: [s]anitary ware and parts
thereof, of iron or steel: [o]ther, including parts. . . . " The
general, column one rate of duty is 2.7 percent ad valorem.
The vacuum system generator is classifiable under subheading
8414.10.00, HTSUS, which provides for: "[a]ir or vacuum pumps,
air or other gas compressors and fans. . . : [v]acuum pumps. . .
. ." The general, column one rate of duty is 3.5 percent ad
valorem.
The vacuum system controller is classifiable under
subheading 8537.10.90, HTSUS, which provides for: [b]oards,
panels (including numerical control panels), consoles, desks,
cabinets and other bases, equipped with two or more apparatus of
heading 8535 or 8536, for electric control or the distribution of
electricity, including those incorporating instruments or
apparatus of chapter 90, . . . : [f]or a voltage not exceeding
1,000 V: [o]ther. . . . " The general, column one rate of duty
is 4.8 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division