CLA-2 R:C:M 957373 KCC

District Director
U.S. Customs Service
300 S. Ferry Street, Room 1001
Terminal Island, California 90731

RE: Protest 2720-94-100982; solar reflectors and solar cell coverglass; Additional U.S. Rule of Interpretation 1(c); 8803.90.90; parts of satellites; EN 88.03; General EN (III), Section XVII; 7014.00.20; other optical elements of glass, not optically worked; EN 70.14; Note 2, Chapter 70; other drawn glass, colored throughout the mass, opacified, flashed, or having an absorbent or reflecting layer, in rectangular shape; opacified; cut to shape; absorbent and reflecting layer; EN 70.04

Dear District Director:

This is in reference to Protest 2720-94-100982, which pertains to the tariff classification of solar reflectors and solar cell coverglass under the Harmonized Tariff Schedule of the United States (HTSUS). Samples were submitted for our examination. Further information submitted during a meeting on April 10, 1995, and in a telephone conversation with a member of my staff on April 18, 1995, was taken into consideration in rendering this decision.

FACTS:

The articles under consideration are solar reflectors and solar cell coverglass ("reflectors and coverglass") used on satellites. The reflectors and coverglass are made of borosilicate-based glass with 5% cerium dioxide content. The borosilicate-based glass is chemically stable in space and the cerium dioxide further stabilizes the glass chemically by ensuring that particle radiation encountered in space will not cause the glass to degrade and lose its transparency. The cerium dioxide acts to prevent ultraviolet rays from passing through the glass. The glass is drawn into sheets, hardened, cooled and cut to shape. The protestant states that the glass is available in a variety of extremely thin sheets, from 0.05 mm to 0.50 mm, and in sizes from 10 mm2 to 110 mm2 for standard orders. The reflectors and coverglass are further manufactured as described below. The reflectors and coverglass are not optically worked.

Reflectors or second surface mirrors are used as passive thermal control devices to control the temperature on a satellite. The reflectors are used on the sides of satellites that face the sun to reflect incoming solar radiation while simultaneously radiating internally reflected heat. To reflect radiation, a silver-nichrome mirror coating is vacuum deposited onto the rear surface of the glass, i.e., the second surface. This second surface acts as a reflecting surface. Four types of reflectors are imported which vary only as to the coating on the front surface of the glass. They are described as follows:

1) Standard reflector with an uncoated front surface;

2) Thin reflective coating on the front surface to minimize the absorption of ultraviolet radiation, which helps to prevent heat build-up;

3) Coating of indium tin oxide to prevent static build-up. The edges of this reflector are normally coated with nichrome to make it easier for the indium tin oxide to conduct static away from the surface of the glass, and;

4). Coating of both an ultraviolet reflector and indium tin oxide.

Coverglass is designed and used to protect the solar cells on the satellite from damage from high energy particles such as electrons and protons, monatomic oxygen, micrometeriods, and other particles present in space. The coverglass acts as a transparent , protective barrier between the solar cells and these harmful phenomena. It also maximizes the amount of light reaching the solar cells by acting as a window protecting the solar cells from the harmful elements and transmitting light to the solar cells. Three types of coverglass are imported; CMX is used in general application with silicon and gallium arsenide solar cells; CMG is used with gallium arsenide solar cells; and CMZ is used with silicon solar cells. The protestant can apply coatings for the coverglass to meet specialized satellite requirements either before or after importation. The coverglass can be coated with microscopically thin layers of magnesium fluoride, which maximizes the light transmitted to the solar cells by reducing reflection, or indium tin oxide, which conducts static away from the surface of the glass.

The entries of the solar reflectors and solar cell coverglass were liquidated on July 8, and 22, 1994, under subheading 7014.00.20, HTSUS, as optical elements of glass, not optically worked. In a protest timely filed on October 6, 1994, the protestant contends that the solar reflectors and solar cell coverglass are properly classified under subheading 8803.90.90, HTSUS, as parts of satellites, or alternatively, under subheading 7004.10.20, HTSUS, as other drawn glass, colored throughout the mass, opacified, flashed or having an absorbent or reflecting layer, in rectangular shape.

ISSUE:

Are the solar reflectors and solar cell coverglass classified as other drawn glass, colored throughout the mass, opacified, flashed or having an absorbent or reflecting layer, in rectangular shape under subheading 7004.10.20, HTSUS, or as other optical elements of glass, not optically worked under subheading 7014.00.20, HTSUS, or as parts of satellites under subheading 8803.90.90, HTSUS?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, 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...." The competing subheadings are:

7004.10.20 Drawn glass and blown glass, in sheets, whether or not having an absorbent or reflecting layer, but not otherwise worked...Glass, colored throughout the mass (body tinted), opacified, flashed or having an absorbent or reflecting layer...Other...In rectangular shape....

7014.00.20 Signaling glassware and optical elements of glass (other than those of heading 7015), not optically worked...Optical elements...Other.

8803.90.90 Parts of goods of heading 8801 to 8802...Other...Other....

Additional U.S. Rule of Interpretation 1(c) states that:

[A] provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory.

The protestant contends that the reflectors and coverglass are classified as parts of satellites under subheading 8803.90.90, HTSUS. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be consulted. The ENs, although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See, T.D. 89-80, 54 Fed. Reg. 35127, 35128, (August 23, 1989). EN 88.03 (pg. 1445) states:

This heading covers parts of the goods falling in heading 88.01 or 88.02, provided the parts fulfil both the following conditions:

(i) They must be identifiable as being suitable for use solely or principally with the goods of the above-mentioned headings; and (ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).

General EN (III) PARTS AND ACCESSORIES, Section XVII (pgs. 1410-1412) states that:

It should, however, be noted that these headings apply only to those parts or accessories which comply with all three of the following conditions:

(i) They must not be excluded by the terms of Note 2 to this Section....

and (ii) They must be suitable for use solely or principally with the articles of Chapters 86 to 88....

and (iii) They must not be more specifically included elsewhere in the Nomenclature...

(C) Parts and accessories covered more specifically elsewhere in the Nomenclature.

Parts and accessories, even if identifiable as for articles of this Section, are excluded if they are covered more specifically by another heading elsewhere in the Nomenclature, e.g.:...

(10) Unframed glass for vehicle headlamps (heading 70.14) and, in general, the goods of Chapter 70...(emphasis in original).

We are of the opinion that the reflectors and coverglass are dedicated and used as parts of satellites. However, for tariff classification purposes, they can not be classified as parts of satellites under subheading 8803.90.90, HTSUS, if they are more specifically provided for elsewhere in the HTSUS. Additionally, General EN (III) PARTS AND ACCESSORIES, Section XVII states that, generally, goods of chapter 70, HTSUS, are excluded from classification under subheading 8803.90.90, HTSUS.

Subheading 7014.00.20, HTSUS, provides for other optical elements of glass, not optically worked. EN 70.14 (pg. 937), states, in pertinent part, that heading 7014, HTSUS, covers:

(B) Optical elements of glass (colourless or coloured). The heading includes elements which are manufactured in such a way that they produce some required optical effect without being optically worked. These articles include mainly lenses and similar articles for automobile headlamps, parking lights, director indicating lights, cycle rear lights, road traffic lights, certain buoys, spotlight bulbs, pocket lamps, electric torches, switchboards or panel lights, and also certain common magnifying glasses...

Articles of this heading are generally obtained by simple moulding or pressing or by cutting from sheets, strips, lumps or slabs (emphasis in original).

The reflectors and coverglass are not optically worked. However, the question remains whether they are manufactured to produce some required optical effect. Scientifically, optical properties include visible light, ultraviolet radiation and infrared/thermal radiation. The reflectors and coverglass are manufactured to produce the optical effect of preventing ultraviolet rays from passing through the glass and, additionally, the coverglass is manufactured to allow infrared/thermal radiation through the glass. Therefore, scientifically, the reflectors and coverglass have optical properties. However, we are of the opinion that the reflectors and coverglass are not the type of articles classifiable under subheading 7014.00.20, HTSUS. The reflectors ad coverglass are not similar to the exemplars in EN 70.14, which states that articles of heading 7014, HTSUS, includes "mainly lenses and similar articles for automobile headlamps, parking lights, director indicating lights, cycle rear lights, road traffic lights, certain buoys, spotlight bulbs, pocket lamps, electric torches, switchboards or panel lights, and also certain common magnifying glasses (emphasis added)." Although the reflectors and coverglass have optical properties, they are not of the class or kind of optical elements classifiable under subheading 7014.00.20, HTSUS.

Heading 7004, HTSUS, provides for drawn glass. Note 2, chapter 70, HTSUS, states that for purposes of heading 7004, HTSUS:

(a) Glass is not regarded as "worked" by reason of any process it has under gone before annealing;

(b) Cutting to shape does not affect the classification of glass in sheets;

(c) The expression "absorbent or reflecting layer" means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example infrared light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency.

EN 70.04 (pg. 929), states, in pertinent part,:

This heading is restricted to drawn glass and blown glass which must be unworked and in sheets (whether or not cut to shape)...

The glass of this heading may be of various thicknesses but, in general, is less thick than cast glass of heading 70.03. It may be coloured or opacified in the mass, or flashed with glass of another colour during manufacture or may be coated with an absorbent or reflecting layer.

Drawn glass and blown glass are frequently used in the form in which they are originally produced, without any further working. In addition to their main use as glass for windows, doors, display cases, greenhouses, clocks, pictures, etc., these types of glass are also used as parts of articles of furniture, for photographic plates, plain spectacle glass, etc (emphasis in original).

In this case, the reflectors and coverglass are manufactured from drawn borosilicate-based glass with 5% cerium dioxide content. The drawn glass is cut to shape based on the customers specifications. Pursuant to Note 2(b), chapter 70, HTSUS, cutting to shape does not affect the classification of drawn glass in sheet form. Therefore, although cut to customers specifications, the reflectors and coverglass are classifiable under heading 7004, HTSUS.

Additionally, heading 7004, HTSUS, glass may have an absorbent or reflecting layer. All the reflectors have a silver-nichrome mirror coating which is designed to reflect light away from the satellite. Additionally, some of the reflectors may have a UV reflective coating or a indium tin oxide coating on the top surface of the reflectors. The UV reflective coating reflects away ultraviolet radiation from the satellite and the indium tin oxide coating conducts static away from the surface of the glass. The coverglass may have a microscopically thin layer of magnesium fluoride which maximizes the light transmitted to the solar cells and/or a coating of indium tin oxide which conducts static away from the surface of the glass. Pursuant to Note 2(c), chapter 70, HTSUS, these thin coatings are of type contemplated by the expression "absorbent or reflecting layer."

The protestant has stated that the reflectors and coverglass are "opacified." "Opacified" is defined as "to cause (as glass or enamel) to become opaque." Webster's Third New International Dictionary, pg. 1578 (1976). "Opaque" is defined as "impervious to the rays of visible light" and "impervious to forms of radiant energy other than visible light (infrared radiations or radio waves)." Id. at 1579. In McGraw-Hill Encyclopedia of Science and Technology, Vol. 12, pg. 372 (1987), an "opaque medium" is described as:

One which is impervious to rays of light, that is, not transparent to the human eye. By extension, a medium may be described as opaque if it does not transmit infrared waves or other regions of the electromagnetic spectrum, such as the x-rays, ultraviolet, and microwave regions. The property of zero transmittance does not necessarily imply total reflectance; that is, opacity can result both from reflection and from absorption.

Counsel for the protestant states that cerium dioxide in the coverglass and reflectors makes the glass impervious to light in the ultraviolet spectrum. Based on the available information, reflectors and coverglass by their manufacture with cerium dioxide are impervious to ultraviolet light and, therefore, they are considered to be opacified.

Subheading 7004.10, HTSUS, provides for glass which is colored throughout the mass, opacified, flashed or having an absorbent or reflecting layer. In this case, the reflectors and coverglass are opacified and, except for uncoated coverglass, the reflectors and coverglass have one or more absorbent or reflecting layers. Therefore, we are of the opinion that the reflectors and coverglass are classified under subheading 7004.10.20, HTSUS, as other drawn glass, colored throughout the mass, opacified, flashed or having an absorbent or reflecting layer, in rectangular shape.

Because the reflectors and coverglass are specifically provided for under heading 7004, HTSUS, as drawn glass, they are not classifiable under subheading 8803.90.90, HTSUS, as parts of satellites pursuant to EN 88.03 and General EN (III) PARTS AND ACCESSORIES, Section XVII.

HOLDING:

Based on the available information, the solar reflectors and solar cell coverglass are classified under subheading 7004.10.20, HTSUS, as other drawn glass, colored throughout the mass, opacified, flashed or having an absorbent or reflecting layer, in rectangular shape.

The protest should be GRANTED. In accordance with section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with this decision must be accomplished prior to the mailing of the decision. Sixty days from the date of this 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, Freedom of Information Act and other public access channels.
Sincerely,

John Durant, Director
Commercial Rulings Division