CLA-2 RR:TC:MM 959963 JAS
Port Director of Customs
110 South Fourth Street
Minnesota, MN 55401
RE: PRD 3501-96-100256; Avionics Racking System; Metal Tray for Holding Line Replaceable Units (Black Box) in Aircraft; Base
Metal Moun tings, Fittings, and Similar Articles for Furniture, Doors and the Like; NY 884148; Subheading 9014.90.20, Parts and Accessories of Navigational Instruments, Chapter 90, Note 1(f); Subheading 8803.30.00, Other Parts of Airplanes, Section XVII, Note 2(b); Parts of General Use, Section XV, Note 2
Dear Port Director:
This is our decision on Protest 3501-96-100256, filed
against your classification under the Harmonized Tariff Schedule
of the United States (HTSUS), of base metal trays of UK origin
for use in an avionics racking system. The entry under protest
was liquidated on March 29, 1996, and this protest timely filed
on June 26, 1996.
FACTS:
The articles under protest are base metal trays.
Descriptive literature and blueprints submitted with this protest
depict a racking system consisting of a rectangular frame or rack
of base metal and base metal shelves or trays which are the
articles in issue here. The frame has mounting holes to permit
attachment to the interior walls of an aircraft. A number of
shelves or trays are screwed side-by-side into the frame to
provide a mounting platform. Each tray is particularly
configured to accept line replaceable units - the plane's "black
box" - among other individual pieces of avionics equipment. - 2 -
The merchandise was entered under a provision in HTS heading
9014 as parts and accessories of navigational instruments.
Protestant maintains this device is used exclusively to hold
internal navigational equipment for civil aircraft. Your office
determined that a plane's "black box" is not navigational
equipment for tariff purposes, and determined the merchandise was
substantially similar to trays for an airplane line replaceable
unit (black box) which NY 884148, dated April 13, 1993, found was
classified in a provision in HTS heading 8302 as base metal
mountings and fittings. You liquidated the entry accordingly.
An alternative claim is presented under HTS heading 8803, as
other parts of airplanes.
The provisions under consideration are as follows:
8302 Base metal mountings, fittings and similar articles suitable for...doors...windows...or the like:
8302.49 Other:
8302.49.60 Other, of iron or steel, of aluminum
or of zinc
* * * *
8803 Parts of goods of heading 8801 or 8802:
8803.30.00 Other parts of airplanes or helicopters
* * * *
9014 [o]ther navigational instruments and appliances; parts and accessories thereof:
9014.90 Parts and accessories:
9014.90.20 Of navigational instruments and appliances
ISSUE:
Whether base metal trays for mounting into a racking system
on airplanes are goods of either heading 8803 or of heading 9014. - 3 -
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.
As to the claim under heading 9014, Chapter 90, Note 1(f),
HTSUS, excludes from that provision parts of general use, as
defined in Section XV, Note 2. Section XVII, Note 2(b), which
governs entries under heading 8803, states that the expressions
"parts" and "parts and accessories" do not apply to parts of
general use.
Section XV, Note 2(c), HTSUS, states that throughout the
tariff schedule, the expression "parts of general use" means
articles of heading 8302, among others. In NY 884148, dated
April 13, 1993, the Area Director of Customs, New York Seaport,
held that base metal trays for holding line replaceable units,
attached to the plane's interior wall by mounting into a racking
system, were classifiable in subheading 8302.49.60, HTSUS.
Because the base metal trays under protest are goods of heading
8302, they are excluded from headings 9014 and 8803,
respectively, by the cited legal notes.
HOLDING:
Under the authority of GRI 1, base metal trays for inclusion
in an avionics racking system are provided for in heading 8302.
They are classifiable in subheading 8302.49.60, HTSUS.
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 - 4 -
Regulations and Rulings will take steps to make the decision
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
Tariff Classification
Appeals Division