CLA-2 CO:R:C:M 954599 DWS
Mr. Charles T. Silberberg
Rockwell International Corporation
2201 Seal Beach Boulevard
P.O. Box 4250
Seal Beach, CA 90740-8250
RE: Aircraft Parts; Heading 8802; Explanatory Note 88.03
Dear Mr. Silberberg:
This is in response to your letter of April 27, 1993, to the
Area Director of Customs, New York Seaport, concerning the
classification of certain aircraft parts under the Harmonized
Tariff Schedule of the United States (HTSUS). Your letter was
referred to this office for a response.
FACTS:
The merchandise consists of various aircraft parts, including
two wings, two "Upco SIIIS" ejection seats with supporting
hardware, one canopy, one horizontal tail, two seat/egress systems
and emergency extend pyros, and four thermal batteries and manifold
systems. The parts are imported for use in the manufacture of two
prototype "Ranger 2000" aircraft.
The classification of the batteries and manifold assemblies
with be separately dealt with in a ruling letter to be issued to
you by the Area Director, New York Seaport.
The subheading under consideration is as follows:
8803.30.00: [p]arts of goods of heading 8801 to 8802: [o]ther
parts of airplanes or helicopters.
Goods classifiable under this provision receive duty free
treatment.
ISSUE:
Whether the aircraft parts are classifiable under subheading
8803.30.00, HTSUS, as other parts of airplanes of heading 8802,
HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive, are to
be used to determine the proper interpretation of the HTSUS. 54
Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory
Note 88.03 (p. 1445) states that:
[t]his 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).
In part, heading 8802, HTSUS, provides for: "[o]ther aircraft
(for example, helicopters, airplanes) . . ." Based upon the
information provided us, it is our position that the two prototype
"Ranger 2000" aircraft would be classifiable under heading 8802,
HTSUS. It is also our understanding that the parts are suitable
for use solely or principally with the aircraft of heading 8802,
HTSUS, and they are not excluded by the notes to section XVII,
HTSUS. Consequently, the subject parts of those aircraft are
specifically classifiable under subheading 8803.30.00, HTSUS.
HOLDING:
The aircraft parts are classifiable under subheading
8803.30.00, HTSUS, as other parts of airplanes of heading 8802,
HTSUS.
Sincerely,
John Durant, Director