CLA-2:CO:R:C:M 954175 JAS
District Director of Customs
110 S. Fourth St., Rm 137
Minneapolis, MN 55401
RE: PRD 3501-90-000105; Systems Data Acquisition Concentrator
(SDAC); Measuring or Checking Instrument; Parts of Civil
Aircraft, Subheading 8803.30.00; Section XVI, Note 1(m),
Section XVII, Note 2(g), HTSUS; Civil Aircraft Agreement;
Dear District Director:
This is our decision on Application for Further Review of
Protest No. 3501-90-000105, filed against your action in
liquidating an entry of merchandise called the System Data
Acquisition Concentrator (SDAC). The entry was liquidated on
February 23, 1990, and this protest was timely filed on May 18,
The SDAC is described as electrical apparatus which,
together with an engine/warning display, system/status display,
control panel, and two flight warning computers (FWC),
constitutes the Electronic Centralized Aircraft Monitor system
(ECAM) used aboard the A 320 Airbus. The SDAC receives signals
from peripheral computers aboard the aircraft that have detected
systems abnormalities or malfunctions. The SDAC measures the
indicated malfunction against guidelines programmed into its
memory and determines the severity. The SDAC then transmits
signals representing malfunctions it determines to be moderate to
the Display Management Computer (DMC) which stores the
information in the craft's maintenance log. Signals representing
severe malfunctions such as loss of cabin pressure or engine
flameout are transmitted to the FWCs where the necessary
corrective action is indicated. In either case, the signals are
transmitted for cockpit display.
The merchandise was entered under the provision for other
parts of airplanes or helicopters, in subheading 8803.30.00, - 2 -
Harmonized Tariff Schedule of the United States (HTSUS). The
column 1 rate of duty is free. You liquidated the entry under
the appropriate provision for other electrical machines and
apparatus having individual functions, not specified or included
elsewhere in [chapter 85]. In a letter dated April 13, 1993,
counsel for protestant advances an alternative claim under
subheading 9031.80.00, HTSUS, as measuring or checking
instruments, appliances and machines.
The provisions under consideration are as follows:
8543.80.90 Other electrical machines and apparatus
having individual functions...3.9 percent
8803.30.00 Other parts of airplanes or helicopters...
9031.80.00 Other measuring or checking instruments,
appliances and machines.....4.9 percent
Goods classifiable in subheading 9031.80.00 are eligible for free
entry under the Civil Aircraft Agreement, upon compliance with
applicable law and Customs Regulations.
Whether the SDAC is a measuring instrument or appliance.
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.
Articles of chapter 90 are precluded from classification in
heading 8543. Section XVI, Note 1(m), HTSUS. Likewise, articles
of chapter 90 are precluded from classification in subheading
8803.30.00. Section XVII, Note 2(g), HTSUS. Therefore, if the
SDAC is provided for in heading 9031 or in any other heading of
chapter 90, it must be classified there.
For purposes of heading 9031, instruments or appliances that
estimate or appraise a variable or quantity by comparing it to an
established criterion perform a measuring function. By function
and design, the SDAC is a measuring instrument of heading 9031.
This merchandise is substantially similar to the Centralized
Fault Data Interface Unit (CFDIU) which functioned in the process - 3 -
of measuring airline system failures. We held the CFDIU to be a
good of heading 9031. HQ 951858, dated January 6, 1993.
Under the authority of GRI 1, the Systems Data Acquisition
Concentrator (SDAC) is provided for in heading 9031. It is
classifiable in subheading 9031.80.00, HTSUS, as other measuring
or checking instruments, appliances and machines. The rate of
duty on such merchandise under the Agreement on Trade in Civil
Aircraft is free.
The protest should be allowed. A copy of this decision
should be attached to the Customs Form 19 and mailed to the
protestant, through counsel, as part of the notice of action on
John Durant, Director