CLA-2 R:C:M 958076 JAS
Mr. D. E. Adams
Boeing Commercial Airplane Group
P.O. Box 7730
Wichita, KS 67277-7730
RE: Insulation Blankets for Aircraft Engine Thrust Reversers and
Struts; Contoured Articles of Thin Gauge Stainless Steel
and Silica Powder Wrapped in Fiberglass Cloth; Thermal
Blankets, Parts of Turbojets, Subheading 8411.91.90;
Accessories; Other Parts of Airplanes, Subheading
8803.30.00, Civil Aircraft Agreement (CA); Composite Good
Made Up of Different Components, GRI 3
Dear Mr. Adams:
Your letter of June 9, 1995, concerns the tariff status of
thermal insulating blankets for aircraft engine thrust reversers
and struts. You submitted additional information in facsimile
transmittals, dated September 28 and October 2, 1995.
FACTS:
The articles in question are thermal insulation blankets
composed of thin gauge stainless steel, fiberglass cloth, and
Min-K, a micro-porous silica material in fine white powdered
form. The Min-K is placed between two pieces of flexible
fiberglass cloth which is stitched horizontally and vertically to
form a blanket. The stainless steel is formed into a contoured,
crest-like shape, then folded under and spot welded to encase the
blanket on both sides in the manner of a frame.
These blankets function primarily to provide thermal
protection for thrust reversers and support struts against the
heat generated by Rolls Race engines for the Boeing 757 class
aircraft. Complete insulation blankets are cut-to-size and
contoured and are mechanically fastened to the inner wall of a
thrust reverser and at the point where a strut pylon joins the
nacelle. Thrust reversers are attached to cowlings or nacelles,
which are the outer metal covers that house the plane's engines - 2 -
but are not integral to the engines. Struts are structural
members that connect the engine to the wings.
To decrease airspeed in preparation for landing, the pilot
deploys the thrust reversers located in the nacelle/cowling
housing. This reposition movable doors incorporated in the
thrust reverser that diverts air entering the front of the
nacelle over contoured vanes or louvers called cascades to
produce reverse thrust.
You state that the thermal insulation blankets are not parts
of the aircraft engine. Rather, they are integral to nacelles
and struts. Because nacelles and struts are aircraft parts
provided for in subheading 8803.30.00, Harmonized Tariff Schedule
of the United States (HTSUS), a duty-free provision for other
parts of airplanes or helicopters, you contend the insulation
blankets should be similarly classified.
The provisions under consideration are as follows:
6815 Articles of stone or of other mineral substances
(including articles of peat), not elsewhere
specified or included:
Other articles:
6815.99 Other:
6815.99.40 Other...3.6 percent
* * * *
7019 Glass fibers (including glass wool) and articles
thereof (for example, yarn, woven fabrics):
7019.20 Woven fabrics, including narrow
fabrics:
Narrow fabrics:
Other:
7019.20.40 Other...8.2 percent
* * * *
7326 Other articles of iron or steel:
7326.90 Other:
Other: - 3 -
7326.90.85 Other...5.1 percent
* * * *
8803 Parts of goods of heading 8801 or 8802:
8803.30.00 Other parts of airplanes or
helicopters...Free
ISSUE:
Whether the thermal insulation blankets are parts of
airplanes or accessories.
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). GRID 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. GRID 3(b)
states in part that composite goods consisting of different
materials or made up of different components which cannot be
classified under 3(a) shall be classified as if consisting only
of the material or component which gives them their essential
character, insofar as this criteria is applicable. GRI 3(c)
provides that goods which cannot be classified by reference to
3(a) or 3(b) shall be classified under the heading which occurs
last in numerical order among those which equally merit
consideration.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the 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).
Heading 8803 provides for parts of goods of heading 8801 or
8802. It does not provide for accessories. The term "accessory"
is not defined either in the HTSUS or in the Explanatory Notes.
However, Webster's Third New International Dictionary (1961)
defines an accessory as "an object or device that is not
essential in itself but adds to the * * * effectiveness of
something else." Webster's New International Dictionary, Second - 4 -
Edition (1954) provides a nearly identical definition. The fact
that these thermal insulation blankets may be certified by the
Federal Aviation Administration for use in civil aircraft is not
legally relevant if they are not parts in a tariff sense. The
plane's engines are complete and fully functional as a means of
propulsion or thrust, and the struts are structural members, both
without regard to the thermal insulation blankets. There is no
compelling argument that these articles are parts for tariff
purposes because neither the engine nor strut depends on a
thermal insulation blanket for its completeness or function. The
insulation blankets are accessories for tariff purposes.
The thermal insulation blankets consist of different
materials and/or components for which no HTSUS heading provides a
specific description. The contoured stainless steel frame is
provided for in heading 7326, as an article of iron or steel;
the powdered silica is provided for in heading 6815, as an
article of stone; and the fiberglass cloth is provided for in
heading 7019 as an article of glass fibers. Under GRI 3(b) the
thermal insulation blankets are to be classified as if consisting
only of the material or component that gives them their essential
character.
The contoured steel frame provides rigidity, form and shape
to the insulation blanket and is the means for attaching the
insulation blanket to the thrust reverser. Its insulation
capability, however, is minimal. Technical information you made
available to us indicates that while the woven fiberglass cloth
is a thermal barrier, its main function is to contain or give
form and shape to the silica. It is the silica, we are informed,
that is the primary insulating material because of its low
thermal conductivity. The silica does not absorb the heat,
rather it dissipates the heat around the thrust reverser and out
nearby ducts. However, another source of technical information
indicates that the silica has minimal thermal insulating
capability, and acts primarily as a heat sink to radiate heat
throughout the entire mass of the silica. This prevents too much
heat from building up in any one part of the silica. This source
indicates it is the fiberglass cloth that is the primary
insulant. Certainly, the fiberglass is the more costly component
and provides greater mass or bulk to the blanket. In resolving
issues of essential character the ENs, at p. 4, authorize us to
consider the nature of a material or component, its bulk,
quantity, weight or value among other relevant factors.
Nevertheless, we conclude that the evidence available at
this time is inconclusive as it relates to the issue of essential
character. For this reason, under the authority of GRI 3(c), the
thermal insulation blankets are to be classified in heading 7019,
as this is the heading which occurs last in numerical order from - 5 -
among those that equally merit consideration. We do not consider
heading 7326 to merit equal consideration.
HOLDING:
Under the authority of GRI 3(c), the thermal insulation
blankets are provided for in heading 7019 as glass fibers and
articles thereof. They are classifiable in subheading
7019.20.40, HTSUS.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division
cc: Mr. Ron Hodge
F.H. Kaysing Co. of Wichita
P.O. Box 12497
Wichita, KS 67277