CLA-2 RR:CR:GC 963663 AML

Mr. S. Fukushima
Senior Executive Vice President
Jamco America, Inc.
1018 80th Street S.W.
Everett, WA 98203

Re: HQ 956998 modified; parts and components of aircraft galleys.

Dear Mr. Fukushima:

This is in regard to Headquarters Ruling Letter (HQ) 956998, dated November 28, 1994, which decided protest # 3001-93-100627, initiated by you concerning the classification of parts and components of aircraft galleys. In HQ 956998, aluminum rails and drawers for use in aircraft galleys, among other articles not relevant to this decision, were classified under subheading 7616.90.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of aluminum. We have reviewed the ruling and determined that its conclusions concerning aluminum rails and drawers of the aircraft galleys are incorrect (although, of course, the specific liquidation and protest denial are not affected (see 19 U.S.C. 1514, 1515)).

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625 (c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published on June 20, 2001, in Vol. 35, No. 25 of the Customs Bulletin, proposing to modify HQ 956998 and to revoke the treatment pertaining to the aluminum rails and drawers for use in aircraft galleys. No comments were received in response to this notice.


The articles were described in HQ 956998 as follows:

The subject merchandise [consists of] aluminum rails, drawers and latches which are parts of an airplane galley. An aircraft galley is a complete structural entity that is designed and built to the specifications of a particular style of aircraft. A galley is comprised of a bulkhead with heating elements, refrigerators, coffee makers, storage cabinets, waste receptacles and any other items necessary to meet the specialized food service demands anticipated for a commercial flight. All electrical appliances in the galley operate on an AC power frequency of 400 Hz. The galley is permanently mounted to the floor and ceiling of the airplane at the appropriate point in the overall aircraft assembly process.


Whether the aluminum rails and drawers are classifiable under the subheading which describes them by constituent material, or under subheading 8803.90.00, HTSUS, as other parts of airplanes or helicopters for use in civil aircraft, other?


Classification of imported merchandise is accomplished pursuant to the Harmonized Tariff Schedule of the United States (HTSUS). Classification under the HTSUS is guided by the General Rules of Interpretation of the Harmonized System (GRIs). 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 HTSUS provisions under consideration are as follows: 7616 Other articles of aluminum: Other: 7616.99 Other: 7616.99.50 Other. * * * 8803 Parts of goods of heading 8801 (Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft) or 8802 (other aircraft (for example, helicopters, air- planes): 8803.30.00 Other. When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. Customs believes the ENs should always be consulted. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The Notes to Section XVII (which prohibit the classification of certain enumerated articles and “parts of general use” as described in the Notes to Section XV) guide classification of articles under heading 8803. Legal Note 2(b) to Section XVII, provides, in pertinent part, that:

2. The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this section: * * * (b) Parts of general use, as defined in note 2 to section XV, of base metal (section XV)[.]

The aluminum drawers and rails may be classifiable as parts in heading 8803, HTSUS, if they are not excluded as parts of general use by Note 2(b) to section XVII, HTSUS, set forth above. By reference to Note 2 to Section XV, the aluminum latches described in HQ 956998 are parts of general use and will remain so classified. The aluminum drawers and rails are not similar to the articles listed as exemplars of parts of general use in Note 2 to Section XV. Further, the drawers and rails are specifically designed and intended for use as parts of the aircraft galleys (which are designed specifically for distinct types of aircraft). Therefore, they are not parts of general use as defined by Note 2 to Section XV and are therefore not precluded from classification in heading 8803.

The ENs to heading 8803, HTSUS, provide, in pertinent part, that:

This heading covers parts of the goods falling in heading 88.01 or 88.02, provided the parts fulfill 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).

The ENs to heading 8803 provide for a wide array of parts intended solely or principally for use in aircraft. The common criteria to these parts (which run the gamut from fuselages and hulls to internal and external parts) is that they are identifiable as being intended for use in aircraft of 8801 8802. The evidence presented demonstrates that the articles are suitable for use solely or principally as integral parts of galleys of aircraft. Further, the provisions of the Notes to Section XVII do not exclude the drawers and rails from being classifiable under the heading. For these reasons, we find that the articles are classifiable under heading 8803, HTSUS.

This determination comports with HQ 957165, dated November 28, 1994, in which complete aircraft galleys were classified as parts of airplanes under subheading 8803.30.00, HTSUS. See also, HQ 953562, dated October 7, 1993, wherein lavatory modules for aircraft were classified in subheading 8803.30.00, HTSUS.


The aluminum rails and drawers are classifiable under subheading 8803.30.00, HTSUS, as other parts of airplanes or helicopters. EFFECT ON OTHER RULINGS:

HQ 956998 is modified as set forth in this ruling. In accordance with 19 U.S.C. §1625 (c), this ruling will become effective sixty (60) days after its publication in the Customs Bulletin.


John Durant, Director
Commercial Rulings Division