CLA-2 RR:CR:GC 961545 JAS
Port Director of Customs
9901 Pacific Highway
Blaine, WA 98230
RE: PRD 3004-97-100425; Yaw Computer, Programmable Controller, Heading 8537, Pump, Heading 8413, Transceiver, Heading 8525,
Measuring or Checking Instrument, Heading 9026; Civil Aircraft Agreement (CAA), Other Parts of Civil Aircraft, Heading 8803; Section XVII, Note 2(e), (f) and (g); Denial of Protest for Failure to Support Claim, 19 CFR 174.13 (a)(6)
Dear Port Director:
This is our decision on Protest 3004-97-100425, filed
against your classification under the Harmonized Tariff Schedule
of the United States (HTSUS), of various parts, instruments and
apparatus used aboard passenger aircraft. The entries under
protest were liquidated on June 27, 1997, and this protest timely
filed on September 26, 1997.
FACTS:
The merchandise under protest is described on Customs Forms
7501 and invoices to include the following: a brake temperature
indicator or thermometer for monitoring temperature in a plane's
braking system; a power transfer unit or hydraulic pump; an
"attitude" indicator or device for setting/controlling the slats
and flaps; fluid contents transmitter which is a device for
measuring fluid levels; a station box which is a receiver/
transmitter located in the cockpit which monitors audio input
signals; a "yaw" computer to monitor course deviations; and, a
hydraulics pump isolation valve.
The goods were entered under subheading 8803.30.00,
Harmonized Tariff Schedule of the United States (HTSUS), a duty-
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free provision for other parts of airplanes or helicopters. A
representative for the protestant submitted selected pages from a
parts catalog and maintenance manual to support the claim under
heading 8803, stating that these are goods specifically designed
for use in civil aircraft which have no other use. There is no
further description or explanation.
You noted the various exclusions from heading 8803 listed in
Section XVII, Note 2, HTSUS, and reclassified the goods as
follows: the brake temperature indicator in subheading
9025.19.80, HTSUS, as a thermometer; the power transfer unit and
hydraulic pump isolation valve in subheading 8413.60.00, HTSUS,
as rotary positive displacement pumps; the "attitude" indicator
in subheading 9014.20.60, HTSUS, as other navigational
instruments and apparatus; the fluid contents transmitter in
subheading 9026.10.20, HTSUS, as instruments or apparatus for
measuring or checking the flow of liquids; the receiver/
transmitter station box in subheading 8525.20.60, HTSUS, as other
radiotelephony transmission apparatus, and the "yaw" computer in
subheading 8537.10.00, HTSUS, as other electric control
apparatus.
ISSUE:
Whether the merchandise under protest qualifies as parts of
airplanes or helicopters.
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.
Initially, Section XVII, Note 2, HTSUS, lists numerous
exclusions from heading 8803. Specifically, Note 2(e) excludes
machines or apparatus of heading 8413, Note 2(f) excludes
electrical machinery or equipment of headings 8525 and 8537, and
Note 2(g) excludes articles of headings 9014, 9025, and 9026.
Protests against decisions of the appropriate Customs
officers must be in conformity with applicable statutory and
regulatory requirements. Under 19 U.S.C. 1514(c)(1), a protest
of a decision under subsection (a) of section 1514 must set forth
distinctly and specifically each decision as to which protest is
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made. See United States v. Parksmith Corp., 514 F. 2d 1052, 62
CCPA 76 (1975), and related cases. In addition, the Customs
Regulations require that a protest state the nature of, and
justification for, the objection set forth distinctly and
specifically with respect to each decision. 19 CFR 174.13(a)(6).
The scope of review in a protest filed under 19 U.S.C. 1514
is limited to the administrative record. Customs will consider
all relevant allegations that are supported by competent
evidence. In acting on a protest, however, Customs lacks the
legal authority to assume facts and arguments that are not
presented and, therefore, not in the official record.
In this case, protest is properly made against your decision
to classify the goods in the respective provisions indicated.
However, protestant's only claim is under subheading 8803.30.00,
HTSUS, which is negated by Section XVII, Note 2, HTSUS. No
challenge is raised against the liquidated provisions and no
alternative claims are made. Moreover, there is no evidence of
record from which we can independently assess the liquidated
provisions.
HOLDING:
Under the authority of GRI 1, the goods are provided for in
headings 8413, 8525, 8537, 9014, 9025 and 9026, respectively.
They are classifiable in the their appropriate subheadings, as
indicated.
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
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
Commercial Rulings Division