CLA-2-73:OT:RR:NC:N1:113
Mr. Greg M. Johnson
Heath Tecna, Inc.
Customs Compliance Specialist
3225 Woburn Street
Bellingham, WA 98225
RE: The tariff classification of a waste box from Europe
Dear Mr. Johnson:
In your letter dated October 7, 2011, you requested a tariff classification ruling. You stated in your letter that the subject merchandise is imported from Europe.
The item under consideration is a waste box (part number 5L0012000100000). You have indicated in your letter that the waste box is constructed of stainless steel. You have stated that the waste box is a component part of the lavatory module which will be used in a civil aircraft.
The office of the National Import Specialist that handles heading 8803, Harmonized Tariff Schedule of the United States (HTSUS), stated the following:
In your ruling request you suggested classification of the Waste Box in 8803.30.00, Harmonized Tariff Schedule of the United States (HTSUS), as parts of airplanes.
Classification of goods in the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 states “... Classification shall be determined according to the terms of the headings ... .”
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).
The item presented in your ruling is not an integral part of airplanes and is not identifiable as being suitable for use solely or principally with airplanes unlike the lavatory modules described in HRL 953562. Therefore, classification under 8803.30.00 will not apply.
The applicable subheading for the waste box will be 7323.93.0080, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, other. The rate of duty will be 2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding heading 8803, HTSUS, contact National Import Specialist Matthew Sullivan at 646-733-3013. If you have any questions regarding heading 7323, HTSUS, contact National Import Specialist Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division