CLA-2-90:RR:NC:MM:105 D84567

Canadian Airlines International Ltd.
Mail Drop: YYCH320
Hangar 77 - 770 McTavish Rd. N.E.
Calgary, Alberta
Canada T2E 7G6

RE: The tariff classification of an aircraft toilet controller from France

Dear Mr. Oikawa:

In your letter, dated November 3, 1998, you requested a tariff classification ruling.

The Vacuum System Controller will be manufactured by Monogram Sanitation for use in an A320 aircraft. You have supplied about 20 pages of documentation describing the aircraft`s Waste Water System in general and the VSC in particular. We assume the VSC will be made in France since the documentation was printed there.

The VSC will perform many functions relating to the toilet, e.g., it monitors the level of the storage waste tank and it reports system defects for display on the Forward Attendant Panel.

A very important function, depending on altitude and, thus atmospheric pressure, is to periodically receive signals from a pressure sensor in the waste tank and, if that pressure is too high for the toilet bowl to flush, to signal a vacuum generator (not part of the VSC) to pump until the pressure is sufficiently low, as indicated by the signals from the pressure sensor.

This function, which is per se covered by HTS heading 9032, is at least as important and as costly to manufacture into the VSC as those covered by any other heading which appears earlier in the HTS.

The applicable subheading for this item will be 9032.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for manostats. The general rate of duty will be 2.3 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

If you have any questions regarding the ruling, contact National Import Specialist James Sheridan at 212-466-5669.

Sincerely,


Robert B.
Swierupski
Director,
National Commodity
Specialist Division