CLA-2 CO:R:C:M 956998 RFA
District Director of Customs
909 First Avenue, Room 2039
Seattle, WA 98174
RE: Protest 3001-93-100627; Aircraft Galley; Aluminum Drawers; Latches; Aluminum Structures; Furniture; Parts and Accessories; 7610.10.00, 8803.30.00, 9403.90.50; HQs 957165, 953562 and 084347
Dear District Director:
The following is our decision regarding the request for further review of Protest 3001-93-100627, which concerns the classification of aluminum parts for aircraft galley units under the Harmonized Tariff Schedule of the United States (HTSUS). The subject entries were liquidated on June 18, July 16, and August 6, 1993. The protest was timely filed on September 16, 1993.
FACTS:
The subject merchandise is aluminum rails, drawers and latches which are parts of an airplane galley. An aircraft galley is a complete structural entity that is designed and built to the specifications of a particular style of aircraft. A galley is comprised of a bulkhead with heating elements, refrigerators, coffee makers, storage cabinets, waste receptacles and any other items necessary to meet the specialized food service demands anticipated for a commercial flight. All electrical appliances in the galley operate on an AC power frequency of 400 hz. The galley is permanently mounted to the floor and ceiling of the airplane at the appropriate point in the overall aircraft assembly process.
The merchandise was entered under subheading 8803.30.00, HTSUS, as parts of airplanes. The entry was liquidated under subheading 7610.10.00, HTSUS, as aluminum structures for the door assemblies, and under subheading 8302.41.90, HTSUS, as other base metal mountings, fittings and similar articles suitable for buildings.
Classification of the merchandise under subheading 9403.90.50, HTSUS, as parts of furniture, or under subheading 8302.49.60, HTSUS, as other mountings, fittings and similar articles of aluminum, or under subheading 7616.90.00, HTSUS, as other articles of aluminum, are also under consideration.
The subheadings under consideration are as follows:
7610.10.00: Aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, . . . doors and windows and their frames and thresholds for doors, . . .) . . .: [d]oors, windows and their frames and thresholds for doors. . . .
Goods classifiable under this provision have a general, column one rate of duty of 5.7 percent ad valorem.
7616.90.00 Other articles of aluminum: [o]ther. . . .
Goods classifiable under this provision have a general, column one rate of duty of 5.7 percent ad valorem.
8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds,. . . : [o]ther mountings, fittings and similar articles, and parts thereof:
8302.41.90 Suitable for buildings: [o]ther: [o]ther. . .
Goods classifiable under this provision have a general, column one rate of duty of 5.1 percent ad valorem.
8302.49.60 Other: [o]ther: [o]f iron or steel, of aluminum or of zinc. . . .
Goods classifiable under this provision have a general, column one rate of duty of 5.7 percent ad valorem.
8803.30.00 Parts of goods of heading 8801 or 8802: [o]ther parts of airplanes or helicopters . . . .
Goods classifiable under this provision have a general, column one rate of duty of free.
9403.20.00 Other furniture and parts thereof: [o]ther metal furniture . . . .
Goods classifiable under this provision have a general, column one rate of duty of 4 percent ad valorem.
ISSUE:
Are aircraft galley doors and latch assemblies classifiable as parts of aircraft or as articles of aluminum and fittings made of metal 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.
In HQ 957165 of this date, Customs determined that aircraft galley units, with or without electrical appliances, were classifiable under subheading 8803.30.00, HTSUS, as parts of airplanes. The issue to be decided in this protest is under what heading parts of aircraft galley units are classified.
The protestant argues that the subject merchandise should be classified under heading 8803, HTSUS, as parts of airplanes or under heading 9403, HTSUS, as parts of furniture. However, in HQ 957165, Customs determined that the galley units did not meet the definition of furniture. Therefore, classification under heading 9403, HTSUS, is not applicable.
Under the principle that a part of a part is more specifically provided for as a part of the part than as part of the whole, classification of the drawers and latches as parts of airplanes under heading 8803, HTSUS, is inapplicable. The drawers and latches are more specifically provided for as a part of the aircraft galley. See Korody-Colyer Corp. v. United States, 66 Cust.Ct. 337, C.D. 4212 (1971).
The issue to be decided is whether the aluminum drawers and rails are provided for under heading 7610, HTSUS, as parts of aluminum structures. The heading defines the scope of this provision by describing articles such as "bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns". Under the doctrine of ejusdem generis, we find that the aluminum drawers and rails are not of the same class or kind as that listed in the heading. See HQ 084347, dated August 4, 1989. Therefore, classification is precluded under heading 7610, HTSUS. The aluminum drawers and rails are provided for under heading 7616, HTSUS. They are classifiable under subheading 7616.90.00, HTSUS.
There is no dispute that the latch is provided for under heading 8302, HTSUS. The issue is whether or not the latch is provided for as fitting suitable for buildings, or as an other fitting. The latch is used to keep the aluminum drawers of an aircraft galley closed. Because the galley unit and the drawers are not classifiable as a building, classification of the latch as a fitting suitable for buildings is precluded. Therefore, the latch is provided for under subheading 8302.49.60, HTSUS, as a fitting for use with a drawer not a building.
HOLDING:
The aluminum drawers and rails are classifiable under subheading 7616.90.00, HTSUS, as other aluminum articles. The latch is provided for under subheading 8302.49.60, HTSUS, as a fitting for use with a drawer not a building.
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, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of 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 the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division