CLA-2 CO:R:C:M 957165 RFA
District Director of Customs
909 First Avenue, Room 2039
Seattle, WA 98174
RE: I/A 55/94; Aircraft Galley; Furniture; Parts and Accessories; Headings 7610 and 9403; Legal Note 2 to chapter 94; EN 88.03; GRI 2(a); HQ 953562
Dear District Director:
The following is our decision regarding your request for internal advice (I/A 55/94), dated September 30, 1994, concerning the classification of aircraft galley units under the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The subject merchandise is airplane galleys which are 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 units are shipped as a whole without the electrical appliances. The galley is permanently mounted to the floor and ceiling of the airplane at the appropriate point in the overall aircraft assembly process.
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.
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 classifiable as parts of aircraft or as other furniture 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.
To classify merchandise as "parts", it must serve a useful function in relation to the main article so that in some way it contributes to the safe or efficient operation of that article. Beacon Cycle & Supply Co., Inc. v. United States, 81 Cust. Ct. 46, 51-52, C.D. 4764 (1978). See also Victoria Distributors, Inc. v. United States, 57 CCPA 76, 425 F.2d 759 (1970). Galleys contribute to the safe and efficient operation of passenger airlines by providing hot or cold food and beverages for the comfort of its passengers during the flight. Therefore, we find that a galley unit is a "part" for tariff purposes.
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 88.03, page 1445, states as follows:
This heading covers parts of the goods falling in heading 88.01 or 88.02, provided the parts fulfill both the following conditions:
(i) They must be identifiable as being suitable for use solely or principally with the goods of the above-mentioned headings;
and (ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).
General EN (III) PARTS AND ACCESSORIES to Section XVII, HTSUS, states that:
It should, however, be noted that these headings apply only to those parts or accessories which comply with all three of the following conditions:
(a) They must not be excluded by the terms of Note 2 to this Section . . . .
and (b) They must be suitable for use solely or principally with the articles of Chapters 86 to 88 . . . .
and (c) They must not be more specifically included elsewhere in the Nomenclature. . . .
In HQ 953562, dated October 7, 1993, Customs determined that lavatory modules complete with a floor, ceiling, walls and entrance door, are properly classified as parts of airplanes under heading 8803, HTSUS. In support of this finding, Customs determined that the lavatory modules are manufactured according to specifications for use solely with specific models of aircraft. The lavatory modules are designed to be mounted into the airplane structure and, therefore, have no use whatsoever outside of the aircraft. The lavatory modules also must meet Federal Aviation Administration (FAA) Regulations for fire protection (14 CFR 25.853), for load limits and ultimate loads (14 CFR 25.301), and attachment fitting criteria (14 CFR 25.561). If the lavatory modules do not meet these requirements and are installed in an airplane, upon examination by the FAA the entire aircraft will not pass inspection to receive its air worthiness certificate. Based upon these facts, Customs concluded that the lavatory modules met both requirements of EN 88.03 and all three requirements of General EN (III) to Section XVII, HTSUS.
The information submitted indicates that the galleys are manufactured according to specifications for use solely with specific models of aircraft. The galleys are designed to be mounted to the floor and ceiling of the airplane structure during its construction and, therefore, have no use whatsoever outside of the aircraft. The galleys must meet FAA Regulations for fire protection (14 CFR 25.853), for load limits and ultimate loads (14 CFR 25.301), and attachment fitting criteria (14 CFR 25.561). If the galleys do not meet these requirements and are installed in an airplane, upon examination by the FAA the entire aircraft will not pass inspection to receive its air worthiness certificate. Based upon HQ 953562 and the information provided, we find that complete galleys are parts of airplanes and are classifiable under heading 8803, HTSUS.
We note that, as imported, the galley units do not contain electrical appliances such as heating elements, refrigerators, etc. GRI 2(a) provides that "any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article." EN (II) to GRI 2(a) states that:
The provisions of this rule also apply to blanks unless these are specified in a particular heading. The term "blank" means an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into the finished article or part.
We find that the galley units as imported, without the electrical appliances, meet the definition of "blanks" because they have the approximate shape or outline of the finished galley. Under the authority of GRI 2(a), the galley units are classifiable under heading 8803, HTSUS.
Under the Tariff Schedules of the United States (TSUS), the precursor to the HTSUS, Customs held that aircraft galleys were not classifiable as parts of airplanes by application of General Interpretive Rule 10(ij), which states that a "provision for 'parts' of an article covers a product solely or chiefly used as a part of such article, but does not prevail over a specific provision for such part." Based upon this rule, Customs determined that the aircraft galley is more specifically classifiable under item 727.56, TSUS, which provides for: "Furniture, and parts thereof, not specially provided for: Furniture, except of leather, if certified for use in civil aircraft. . . ." See HQ 068518, dated January 20, 1980. Based upon this TSUS ruling, classification of the galley unit as other furniture under heading 9403, HTSUS, was suggested. Legal Note 2 to chapter 94, HTSUS, provides as follows:
The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.
The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:
(a) Cupboards, bookcases, other shelved furniture and unit furniture;
(b) Seats and beds.
Congress has indicated that earlier rulings must not be disregarded in applying the HTSUS. The conference report to the Omnibus Trade Bill states that on a case by case basis prior decisions should be considered instructive in interpreting the HTSUS, particularly where the nomenclature previously interpreted in those decisions remains unchanged and no dissimilar interpretation is required by the text of the HTSUS. H.Rep No. 576, 100th Cong., 2d Sess. 548 (1988) at 550.
Examination of the galley schematics indicate that the merchandise consists of cupboards, drawers, as well as side and back walls. Because these components are entered assembled together to form a portion of an aircraft, we find that they do not meet the definition of "furniture" as described in Legal Note 2 to Chapter 94, HTSUS. As indicated above, the aircraft galley units also meet all the requirements of heading 8803, HTSUS. Therefore, we find that HQ 068518 is not instructive in this particular case.
HOLDING:
Under the authority of GRI 2(a), the aircraft galley units are classifiable under heading 8803, HTSUS. They are provided for under subheading 8803.30.00, HTSUS, as parts of airplanes.
Sincerely,
John Durant, Director
Commercial Rulings Division