HQ 954770: Protest No. 0712-93-100551; indicator lights; heading 9014; Note 2, Chapter 90; parts and accessories; EN 85.31; visual signaling apparatus; heading 8526; radio or radar apparatus; HRL 955511

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 954770
                          March 1, 1994

CLA-2 CO:R:C:M 954770 KCC

CATEGORY:  Classification

TARIFF NO.:  8531.80.80

District Director
U.S. Customs Service
127 North Water Street
Ogdensburg, New York 13669

RE:  Protest No. 0712-93-100551; indicator lights; heading 9014;
     Note 2, Chapter 90; parts and accessories; EN 85.31; visual
     signaling apparatus; heading 8526; radio or radar apparatus;
     HRL 955511

Dear District Director;

     This is in response to Protest No. 0712-93-100551, which
pertains to the tariff classification of indicator lights under
the Harmonized Tariff Schedule of the United States (HTSUS).  A
further submission dated October 21, 1993, was considered for this
decision.

FACTS:

     The articles under consideration are indicator lights.  The
protestant describes the indicator light as "...a seven segment
lamp used on PMS-5 and PMS-6 (Projected Map Display System) to
indicate the latitude and longitude on the display unit." 
Information provided by the protestant states that the Projected
Map Display System is part of the PMS-5 and PMS-6.  

     The PMS-5 and PMS-6 are pictorial navigation systems which
are used with a suitable Doppler radar sensor to provide a cost-
effective solution to the tactical navigation problem for a wide
variety of aircraft.  The PMS-5 and PMS-6 perform accurate position
location and navigation functions by processing Doppler and/or Air
Data inputs in its special purpose digital computer to produce
pictorial and numeric displays of position and other navigation
information.  From the information provided these systems do not
appear to receive or transmit radio signals.

     The entry of the indicator lights was liquidated on March 19,
1993, under subheading 9014.90.60, HTSUS, as other parts and
accessories of navigational instruments and appliances.  In a
protest timely filed on May 14, 1993, the protestant contends that
the indictor lights are classified under subheading 9014.90.20,
HTSUS, as parts and accessories of articles covered by subheading
9014.20.80 (other instruments and appliances for aeronautical or
space navigation).

ISSUE:

     Are the indicator lights classified under subheading
9014.90.60, HTSUS, as other parts and accessories of navigational
instruments and appliances?

LAW AND ANALYSIS:

     The classification of merchandise under the HTSUS is governed
by the General Rules of Interpretation (GRI's).  GRI 1, HTSUS,
states, in part, that "for legal purposes, classification shall be
determined according to terms of the headings and any relative
section or chapter notes...." The competing subheadings are as
follows:

9014      Direction finding compasses; other navigational
          instruments and appliances; parts and accessories
          thereof...

9014.20.80     Instruments and appliances for aeronautical or space
               navigation (other than compasses)...Other...
               Other...Other....

9014.90.20     Parts and accessories...Of articles covered by
               subheading 9014.20.80....

9014.90.60     Parts and accessories...Other.

8531.80.80     Electric sound or visual signaling apparatus (for
               example, bells, sirens, indictor panels, burglar or
               fire alarms), other than those of heading 8512 or
               8530; parts thereof...Other apparatus...Other.  
     Heading 9014, HTSUS, falls within Chapter 90, HTSUS, making
the Chapter 90, HTSUS, notes applicable to this classification. 
Note 2, Chapter 90, HTSUS, states that "...parts and accessories
for machines, apparatus, instruments or articles of this chapter
are to be classified according to the following rules:

(a)  Parts and accessories which are goods included in any of the
     headings of this chapter or of chapter 84, 85 or 91 (other
     than heading 8485, 8548 or 9033) are in all cases to be
     classified in their respective headings;

(b)  Other parts and accessories, if suitable for use solely or
     principally with a particular kind of machine, instrument or
     apparatus, or with a number of machines, instruments or
     apparatus of the same heading (including a machine, instrument
     or apparatus of heading 9010, 9013 or 9031) are to be
     classified with the machines, instruments or apparatus of that
     kind;

(c)  All other parts and accessories are to be classified in
     heading 9033." 

     In this case, the indicator lights are only classified under
subheading 9014.90, HTSUS, if they are not goods included in any
of the headings of Chapters 84, 85, 90 or 91, HTSUS.  We are of
the opinion that the indicator lights are classified under Chapter
85, HTSUS.  Specifically, the indicator lights are classified under
subheading 8531.80.80, HTSUS, as other electric sound or visual
signaling apparatus.

     In understanding the language of the heading of the HTSUS,
the Harmonized Commodity Description and Coding System (HCDCS)
Explanatory Notes (ENs) may be utilized.  The ENs, although not
dispositive, are to be used to determine the proper interpretation
of the HTSUS.  54 Fed. Reg. 35127, 35128 (August 23, 1989).  EN
85.31 (pg. 1381) states that "...this heading covers all electrical
apparatus used for signaling purposes, whether using sound for the
transmission of the signal (bells, buzzers, hooters, etc.) or using
visual indication (lamps, flaps, illuminated numbers, etc.), and
whether operated by hand (e.g., door bells) or automatically (e.g.,
burglar alarms)."  EN 85.31 continues to state that "[t]he heading
includes, inter alia:

(C)  Other electrical signaling apparatus (winking or intermittent
     lights, etc.) for aircraft, ships, trains or other vehicles
     (other than for cycles or motor vehicles heading 85.12), but
     not radio or radar apparatus of heading 85.26."

     The indicator lights are not excluded from classification
under heading 8531, HTSUS, by EN 85.31 because they are not
classifiable as parts of the radio or radar apparatus of heading
8526, HTSUS.  As the PMS-5 and PMS-6 do not transmit or receive
radio signals, they are not described under subheading 8526, HTSUS. 
See, Headquarters Ruling Letter (HRL) 955511 dated January 19,
1994.  Therefore, the indicator lights which are installed in the
PMS-5 and PMS-6 are not parts of the radio or radar apparatus of
heading 8526, HTSUS, which would exclude them from classification
under heading 8531, HTSUS.

     The indicator lights are visual signaling apparatus for
aircraft and are classified under subheading 8531.80.80, HTSUS, as
other electric sound or visual signaling apparatus.  Therefore,
pursuant to Note 2(a), Chapter 90, HTSUS, the indicator lights are
excluded from classification under heading 9014, HTSUS, as they are
classified under Chapter 85, HTSUS.


HOLDING:

     The indicator lights are classified under subheading
8531.80.80, HTSUS, as other electric sound or visual signaling
apparatus.

     Goods classifiable under subheading 8531.80.80, HTSUS, upon
compliance with section 10.183, Customs Regulations (19 CFR
10.183), receive duty-free treatment under the Civil Aircraft
Agreement.

     Since reclassification of the indictor lights as indicated
above will result in a lower rate of duty than liquidated, you
should GRANT the protest.  In accordance with Section 3A(11)(b) of
Customs Directive 099 3550-065, dated August 4, 1993, Subject: 
Revised Protest Directive, this decision should be mailed, with
the Customs Form 19, by your office to the protestant no later than
60 days from the date of this letter.  Any reliquidation of the
entry in accordance with the decision must be accomplished prior
to mailing of 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 the public via the Diskette Subscription
Service, Lexis, Freedom of Information Act, and other public access
channels.

                              Sincerely,



                              John Durant, Director