CLA-2-87:OT:RR:NC:N:206
Eric Dunn
Safran Cabin Inc.
5701 Bolsa Ave. Huntington Beach, CA 92647
RE: The tariff classification of an aircraft galley door and a kick plate from Mexico
Dear Mr. Dunn:
In your letter dated August 23, 2023, you requested a tariff classification ruling. Pictures, product descriptions, technical drawings, and bills of material were provided.
The articles under consideration are a Galley Door Assembly, Part # 9876205-501, and a Galley Kick Plate, Part # 9876101-1, which are installed in the galley of a commercial aircraft.
The galley door assembly is described as a subcomponent of the Galley Top Assembly 9876001-101. You state that there are different galley door configurations and submitted technical photographs and drawings of a representative type of door. The door construction consists of a nomex honeycomb core panel, aluminum hinge, aluminum edge trim, and a double slide latch as the main subcomponents. The door assembly is an angled door in a rectangular shape with a slanted top right corner.
The Galley Kick Plate is described as a rectangular sheet of stainless steel that is trimmed to size and affixed to the bottom of the Galley Bonded Structure. The kick plate is made from Cres 301 sheet trimmed to the dimensions of the specific galley configuration and bonded to the external panels of the bonded structure panels.
In your letter you suggested classification of the galley door assembly in subheading 9403.99.3080, Harmonized Tariff Schedule of the United States (HTSUS), previously subheading 9403.90.4060, HTSUS, as furniture of reinforced or laminated plastic, because it is essentially similar to the aircraft washstand door in NYRL N189208, dated 11/3/2011.
We note that the aircraft washstand door in NYRL N189208 was properly classified as a furniture part in heading 9403, because a washstand is a piece of furniture in heading 9403, so a door dedicated for use in a washstand, is rightfully a furniture part in the same heading.
However, we note that an aircraft galley is not an article of furniture, so a galley door cannot be a furniture part. An aircraft galley is much more than a piece of furniture. An aircraft galley is comprised of a bulkhead with heating elements, refrigerators, coffee makers, storage cabinets, waste receptacles and other items necessary to meet the specialized food service demands of a commercial flight. (See HQRL 957165, dated 11/28/1994, for an aircraft galley description.) It states in the ruling that “[e]xamination 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.” Since an aircraft galley is not an article of furniture, a galley door cannot be a furniture part in heading 9403, HTSUS.
Based on the analysis made in HQ 957165, the aircraft galley door is correctly classified as an aircraft part in heading 8807, HTSUS, which was formerly provided for in heading 8803, HTSUS.
The applicable subheading for the Galley Door Assembly, Part # 9876205-501, will be 8807.30.0030, HTSUS, which provides for “Parts of goods of heading 8801, 8802, or 8806: Other parts of airplanes, helicopters or unmanned aircraft: Other.” The rate of duty will be Free.
You also proposed that the kick plate be classified under subheading 8302.49.6055, HTSUS, which provides for base metal mountings and fittings suitable for aircraft because it is used directly on the structure of an aircraft galley. We disagree. Kick plates are specifically provided for elsewhere in the tariff.
Accordingly, the applicable subheading for the stainless steel Galley Kick Plate, Part #9876101-1, will be 8302.41.6015, HTSUS, which provides for “Base metal mountings, fittings and similar articles…Other mountings, fittings and similar articles, and parts thereof: Suitable for buildings: Other: Of iron or steel, of aluminum or of zinc, Suitable for interior and exterior doors (except garage, overhead or sliding doors), doorstops, chain door fasteners, door pulls, kick plates, door knockers and escutcheons.” The rate of duty will be 3.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division