CLA-2 CO:R:C:M 951431 AJS
Area Director
U.S. Customs Service
J.F.K Airport
Building 178
Jamaica, NY 11430
RE: Protest No. 1001-91-108720; valve; generator engine;
Subheading 8710.00.00; Heading 8710; parts of tanks; Section
XVII, note 2(e); GRI 1; EN 84.81; H. Conf. Rep. No. 576; Section
XVII, note 2(f).
Dear Area Director:
This is our decision in protest for further review number
1001-91-108720, dated May 16, 1991, concerning the tariff
classification of certain valves and generator engines
which were liquidated under subheadings 8481.30.20 and
8501.51.50, Harmonized Tariff Schedule of the United States
(HTSUS), respectively. The protestant claims classification
within subheading 8710.00.00, HTSUS.
FACTS:
The devices under protest are certain valves and generator
engines designed for use with military tank vehicles. The
protestant claims that they are manufactured to military
specifications and cannot be used in other applications.
ISSUE:
Whether the subject valves are properly classifiable within
heading 8481, HTSUS, which provides for valves for pipes, boiler
shells, tanks, vats or the like; or within heading 8710, HTSUS,
which provides for tanks and parts thereof.
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Whether the subject generator engines are properly
classifiable within heading 8501, HTSUS, which provides for
electric generators; or within heading 8710, HTSUS, which
provides for tanks and parts thereof.
LAW AND ANALYSIS:
General Rule of Interpretation (GRI) 1 states that
classification under the HTSUS is first determined according to
the terms of the headings and any relative section or chapter
notes.
Heading 8481, HTSUS, provides for valves. There is no
dispute that the subject valves satisfy the terms of this
heading. More specifically, they are described within subheading
8481.30.20, HTSUS, which provides for check valves of iron or
steel. Thus, they are properly classifiable within this
subheading by the application of GRI 1.
Heading 8710, HTSUS, provides for tanks and parts thereof.
The protestant claims that inasmuch as the valves are designed
for use in military tank vehicles, that they are classifiable
within this heading as "parts" of tanks. Section XVII states
that the term "parts" does not apply to articles of heading 8481,
HTSUS, whether or not they are identifiable as for goods (e.g.,
tanks) of this section. Section note 2(e). Heading 8710, HTSUS,
is included within Section XVII. As stated previously, the
subject valves are articles of heading 8481, HTSUS.
Consequently, the subject valves are precluded from class-
ification as "parts" of tanks by the application of the above
section note.
This conclusion is also supported by the Harmonized
Commodity Description and Coding System Explanatory Notes (ENs)
for heading 8481, HTSUS. They state that valves remain class-
ifiable within this heading even if specialized for use on a
particular machine or apparatus, or on a vehicle or aircraft.
ENs 84.81, p. 1322 (1992). While the ENs are not dispositive,
they provide a commentary on the scope of each heading and offer
guidance for interpretation of the HTSUS. H. Conf. Rep. No. 576,
100th Cong., 2d Sess., p. 550, reprinted in 1988 U.S. CODE CONG.
& ADMIN. NEWS p. 1582. Accordingly, we consider the above ENs
instructive for determining that the subject valves remain
classifiable within heading 8481, HTSUS, even if they are
designed for use on military tank vehicles.
Heading 8501, HTSUS, provides for electric generators.
There is also no dispute that the subject generators satisfy the
terms of this heading. More specifically, they are described
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within subheading 8501.51.50, HTSUS, which provides for other
multi-phase AC motors exceeding 735 W but under 746 W. Thus, the
subject generators are properly classifiable within this
subheading by the application of GRI 1.
The protestant also argues that the subject generators are
classifiable as "parts" of tanks within heading 8710, HTSUS,
based on the assertion that they are designed for use with tanks.
As with valves, however, Section XVII states that the term
"parts" does not apply to electrical machinery or equipment
(chapter 85), whether or not it is identifiable as for the goods
of this section. Section note 2(f). As discussed above, the
subject generators are electrical machinery of chapter 85.
Consequently, they are precluded from classification as "parts"
of tanks by the application of the section note.
HOLDING:
The subject valves are properly classifiable within
subheading 8481.30.20, HTSUS, which provides for check valves of
iron or steel.
The subject generator engines are properly classifiable
within subheading 8501.51.50, HTSUS, which provides for multi-
phase AC motors exceeding 735 W but under 746 W.
You should deny the protest in full. A copy of this
decision should be attached to the Customs Form 19 and mailed to
the protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director