CLA-2:CO:R:C:M 952235 JAS
Mr. Michael Mitchell
Chief, Customs Information Exchange
United States Customs Service
6 World Trade Center, Rm. 450
New York, NY 10048
RE: Digital Flight Data Acquisition Management Unit
(DFDAMU); Apparatus Consisting of a Flight Data
Acquisition Unit and a Flight Data Recording Unit;
Apparatus for Processing and Recording Flight
Data; Heading 9031; Electrical Machines and Apparatus;
Heading 8543
Dear Mr. Mitchell:
This is our decision on a difference in the classification
of a digital flight data acquisition management unit from France.
This case originated at the port of Seattle.
FACTS:
The DFDAMU is apparatus for collecting and recording data on
aerodynamic flight variables. It is a redundant backup that does
not function as a navigating instrument. It is designed to
permit the post-flight review and analysis of a plane's
aerodynamic performance.
The DFDAMU consists of two sub-assemblies, a digital flight
data acquisition unit (DFDAU) and a digital flight data recorder
(DFDR). These units are connected by a cable. Submitted
literature depicts the DFDAU and DFDR in use with a flight
recorder control panel, accelerometer, and a copy recorder for
onboard readout of stored data.
In operation, sensors at points on the plane's control
surfaces supply parameters of airplane flight systems such as
elapsed time, engine pressure, air temperature, airspeed, ground
speed, localizer deviation, vertical, longitudinal and lateral
acceleration, pitch, roll, etc. to the DFDAU. Some of these
signals are in analog form and some in digital form. The - 2 -
DFDAU processes the digital signals, converts the analog signals
to digital, then sends the entire output to the DFDR where it is
recorded/stored in integrated circuits or on tape. The
literature states that the DFDAU "processes" the acquired data
for use by the DMRU and that the DMRU "processes, monitors and
records" the data received.
The import specialist at the sending port proposes to
classify the DFDAMU under the provision for electrical machines
and apparatus, having individual functions, not specified or
included elsewhere in [chapter 85]...flight data recorders, in
subheading 8543.80.40, Harmonized Tariff Schedule of the United
States (HTSUS). He cites New York ruling 860247, dated February
27, 1991, in support of this classification. He contends that
flight data recorders are specifically named in a chapter 85
subheading at the 8-digit level. Therefore, legal note 1(m) to
section XVI, which excludes goods from chapter 85 if they are
provided for in chapter 90, does not apply.
The National Import Specialist maintains that the provision
for measuring [or checking] instruments, appliances and machines
in heading 9031 encompasses devices that carry out steps in a
process of measuring. He cites HQ 089391 for the proposition
that data acquisition/recording machines such as the one in issue
are primarily used in measuring applications. Therefore, section
XVI, legal note 1(m) operates to preclude the subheading
8543.80.40 classification.
ISSUE:
Whether the DFDAMU is a measuring instrument, appliance or
machine of heading 9031 or is provided for in another heading of
chapter 90.
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.
The paramount rule of tariff classification is GRI 1.
Therefore, the terms of the headings plus all applicable legal
notes must be considered. The DFDAMU cannot be classified in
heading 8543 if it is provided for in heading 9031 or any other
heading of chapter 90. It is noteworthy that the provision in
subheading 8543.80.40 is for flight data recorders. The
apparatus in issue is not merely a flight data recorder. Also,
heading 8543 covers all electrical apparatus not falling in - 3 -
any other heading of chapter 85 or not covered more specifically
by a heading of any other chapter in the HTSUS.
HQ 089391, dated February 6, 1992, held that data recorders
used as components in measuring systems that include sensors and
display devices were measuring instruments of heading 9031 even
though they did not perform any actual measuring function
themselves. The data recorder in HQ 089391 did not perform any
measuring function but was connected to a computer or
oscilloscope that interpreted the recorded data. The device was
used to record electronic signals in a process of measuring. HQ
089391 confirmed the common meaning of the term "measure" as "to
ascertain the quantity, mass, extent, or degree of [something] in
terms of a standard unit or fixed amount" and concluded that
measuring instruments, appliances or machines encompass devices
that carry out steps in a process of measuring. (Emphasis added).
A submitted drawing depicts the DFDAU and DFDR in operation
with an accelerometer, a device for measuring the force that is
exerted when a body possessing inertia is accelerated. Sensors
in the accelerometer ascertain the phenomena being sensed,
measure or analyze it, then send the measured data to the DFDAU.
As depicted, the DFDAU and DFDR do no measuring or analyzing, but
carry out steps in a process of measuring. The DFDAMU,
consisting of the sub-assemblies DFDAU and DFDR, are encompassed
by heading 9031.
HOLDING:
Under the authority of GRI 1, the DFDAMU is provided for in
heading 9031. Actual classification is in subheading 9031.80.00,
HTSUS, as other measuring or checking instruments, appliances and
machines.
Sincerely,
John Durant, Director
Commercial Rulings Division