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HQ 961545

AUGUST 10, 1998

CLA-2 RR:CR:GC 961545 JAS


TARIFF NO.: 8413.60.00, 8525.20.60, 8537.10.00, 9014.20.60, 9025.19.80, 9026.10.00

Port Director of Customs
9901 Pacific Highway
Blaine, WA 98230

RE: PRD 3004-97-100425; Yaw Computer, Programmable Controller, Heading 8537, Pump, Heading 8413, Transceiver, Heading 8525, Measuring or Checking Instrument, Heading 9026; Civil Aircraft Agreement (CAA), Other Parts of Civil Aircraft, Heading 8803; Section XVII, Note 2(e), (f) and (g); Denial of Protest for Failure to Support Claim, 19 CFR 174.13 (a)(6)

Dear Port Director:

This is our decision on Protest 3004-97-100425, filed against your classification under the Harmonized Tariff Schedule of the United States (HTSUS), of various parts, instruments and apparatus used aboard passenger aircraft. The entries under protest were liquidated on June 27, 1997, and this protest timely filed on September 26, 1997.


The merchandise under protest is described on Customs Forms 7501 and invoices to include the following: a brake temperature indicator or thermometer for monitoring temperature in a plane's braking system; a power transfer unit or hydraulic pump; an "attitude" indicator or device for setting/controlling the slats and flaps; fluid contents transmitter which is a device for measuring fluid levels; a station box which is a receiver/ transmitter located in the cockpit which monitors audio input signals; a "yaw" computer to monitor course deviations; and, a hydraulics pump isolation valve.

The goods were entered under subheading 8803.30.00, Harmonized Tariff Schedule of the United States (HTSUS), a duty-
free provision for other parts of airplanes or helicopters. A representative for the protestant submitted selected pages from a parts catalog and maintenance manual to support the claim under heading 8803, stating that these are goods specifically designed for use in civil aircraft which have no other use. There is no further description or explanation.

You noted the various exclusions from heading 8803 listed in Section XVII, Note 2, HTSUS, and reclassified the goods as follows: the brake temperature indicator in subheading 9025.19.80, HTSUS, as a thermometer; the power transfer unit and hydraulic pump isolation valve in subheading 8413.60.00, HTSUS, as rotary positive displacement pumps; the "attitude" indicator in subheading 9014.20.60, HTSUS, as other navigational instruments and apparatus; the fluid contents transmitter in subheading 9026.10.20, HTSUS, as instruments or apparatus for measuring or checking the flow of liquids; the receiver/ transmitter station box in subheading 8525.20.60, HTSUS, as other radiotelephony transmission apparatus, and the "yaw" computer in subheading 8537.10.00, HTSUS, as other electric control apparatus.


Whether the merchandise under protest qualifies as parts of airplanes or helicopters.


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.

Initially, Section XVII, Note 2, HTSUS, lists numerous exclusions from heading 8803. Specifically, Note 2(e) excludes machines or apparatus of heading 8413, Note 2(f) excludes electrical machinery or equipment of headings 8525 and 8537, and Note 2(g) excludes articles of headings 9014, 9025, and 9026.

Protests against decisions of the appropriate Customs officers must be in conformity with applicable statutory and regulatory requirements. Under 19 U.S.C. 1514(c)(1), a protest of a decision under subsection (a) of section 1514 must set forth distinctly and specifically each decision as to which protest is
made. See United States v. Parksmith Corp., 514 F. 2d 1052, 62 CCPA 76 (1975), and related cases. In addition, the Customs Regulations require that a protest state the nature of, and justification for, the objection set forth distinctly and specifically with respect to each decision. 19 CFR 174.13(a)(6).

The scope of review in a protest filed under 19 U.S.C. 1514 is limited to the administrative record. Customs will consider all relevant allegations that are supported by competent evidence. In acting on a protest, however, Customs lacks the legal authority to assume facts and arguments that are not presented and, therefore, not in the official record.

In this case, protest is properly made against your decision to classify the goods in the respective provisions indicated. However, protestant's only claim is under subheading 8803.30.00, HTSUS, which is negated by Section XVII, Note 2, HTSUS. No challenge is raised against the liquidated provisions and no alternative claims are made. Moreover, there is no evidence of record from which we can independently assess the liquidated provisions.


Under the authority of GRI 1, the goods are provided for in headings 8413, 8525, 8537, 9014, 9025 and 9026, respectively. They are classifiable in the their appropriate subheadings, as indicated.

The protest should be DENIED. 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 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
Commercial Rulings Division

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