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HQ 957072

NOVEMBER 9, 1995

CLA-2 R:C:M 957072 JAS


TARIFF NO.: 8803.30.00

Port Director of Customs
300 South Ferry Street, Rm. 1001
Terminal Island, CA 90731

RE: Protest 2704-94-102237, Cascades, Louvres Mounted to Metal Covers Housing an Aircraft Engine, Aircraft Parts; Parts of Turbojet Engines, Subheading 8411.91.90; Civil Aircraft Agreement (CAA)

Dear Port Director:

This is our decision on Protest 2704-94-102237, filed against your classification of certain cascades from Japan used with aircraft engines. The entries under protest were liquidated on June 10, 1994, and this protest timely filed on August 19, 1994.


The articles under protest are referred to as cascades, cascade assemblies, cascade boxes and nacelle cascades for Boeing 737 and 777 jet engines. They are used in connection with the engine thrust reversers to reduce airspeed to permit a plane to land. Cascades are a series of contoured horizontal and vertical vanes or louvres made from an unspecified composite material. They are static elements permanently mounted to the inside of an engine cowling or nacelle which is the metal covering that houses the engine. Several cascades are required to ring the inside of each nacelle. To decrease airspeed in preparation for landing, the pilot deploys the thrust reversers located in the nacelle/cowling housing. This diverts air entering the front of the nacelle over the vanes of the cascades to produce reverse thrust.

The cascades were entered under a duty-free provision of heading 8803 for other parts of airplanes. Protestant maintains that cascades play no role in the functioning of an aircraft engine; rather, they are parts of the nacelle which itself is a part provided for in heading 8803. The import specialist determined the cascades are integral parts of the turbine and - 2 -
liquidated the entries under a provision of heading 8411 as parts of turbojets. The provision under which the entries were liquidated authorizes free entry under the Civil Aircraft Agreement (CAA). However, no claim for free entry was made under this provision and the issue has not been raised on protest.

The provisions under consideration are as follows:

8411 Turbojets, turbopropellers and other gas turbines, and parts thereof:


8411.91 Of turbojets or turbopropellers:

8411.91.10 Cast-iron parts

8411.91.90 Other...3.7 percent

8803 Parts of goods of heading 8801 or 8802:

8803.30.00 Other parts of airplanes or helicopters ...Free


Whether the engine cascade assemblies are parts provided for in heading 8411.


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 Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the notes should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

For purposes of classification in subheading 8803.30.00, the expressions "parts" and "parts and accessories" do not apply to machines or apparatus of headings 8401 to 8479, or parts thereof. Section XVII, Note 2(e), HTSUS. Therefore, if the cascade assemblies in issue are parts of heading 8411, they cannot be classified in heading 8803. In this regard, goods found to be parts that are suitable for use solely or principally with a particular kind of machine or with a number of machines of the same heading are to be classified with the machines of that heading. Section XVI, Note 2(b), HTSUS.

As a preliminary issue, jet turbines produce propulsion or thrust by expelling air at a much higher velocity than its intake velocity. Essentially, air taken into the turbine at a velocity equal to the plane's airspeed is compressed, heated and expanded by the combustion of fuel, then expelled at a higher velocity. This causes propulsive thrust in the opposite direction.

Relevant ENs at p. 1445, under (II)(4) list nacelles, cowlings, engine pods and pylons as articles considered parts of aircraft. Engine cascades are not listed and the notes do not specifically state that parts of the enumerated articles are to be included. However, articles have been held to be parts for tariff purposes if they are integral, constituent and component parts necessary to the completion of the article with which used. In these circumstances, the cascades do not qualify as parts of the plane's engines as turbojet engines are complete and fully functional as a means of propulsion or thrust without them. Therefore, the cascades are not excluded from heading 8803 if they otherwise qualify.

Though not listed in the cited ENs, it is our opinion that engine cascades are integral, constituent and component parts necessary to the completion of an aircraft. Their particular design and function, plus the fact they are permanently mounted to the inside of an engine cowling, lead us to conclude they are principally if not solely used with aircraft.


Under the authority of GRI 1, the engine cascades are provided for in heading 8803. They are classifiable in subheading 8803.30.00, HTSUS.

The protest should be ALLOWED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you should mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision the Office of - 4 -

Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and to the public via the Diskette Subscription Service, the Freedom of Information Act and other public access channels.


John Durant, Director
Tariff Classification
Appeals Division

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