HQ 953460: PRD 3501-92-100042; Spoiler and Elevator Control Computer, Apparatus for Control and Monitoring of Pitch and Landing Angle; Navigational Instruments and Apparatus; Programmable Controller, 8537.10.00; Parts of Aircraft, 8803.30.00; Civil Aircraft Agreement (CAA); HQ 953462 Dear District Director:

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 953460

                            APRIL 27, 1993

CLA-2:CO:R:C:M   953460 JAS

CATEGORY:   Classification

TARIFF NO.: 9014.20.60

District Director of Customs
110 S. Fourth St., Rm. 137
Minneapolis, MN 55401

RE:  PRD 3501-92-100042; Spoiler and Elevator Control Computer,
     Apparatus for Control and Monitoring of Pitch and Landing
     Angle; Navigational Instruments and Apparatus; Programmable
     Controller, 8537.10.00; Parts of Aircraft, 8803.30.00; Civil
     Aircraft Agreement (CAA); HQ 953462
  
Dear District Director:

     This is our decision on Application for Further Review of
Protest No. 3501-92-100042, filed against your action in
liquidating an entry covering the spoiler and elevator computer
(SEC) and retractable landing light.  The merchandise was entered
on June 5, 1989, and the entry liquidated on December 27, 1991. 
This protest was timely filed on March 4, 1992.

     In a submission dated April 13, 1993, counsel for the
protestant, Northwest Airlines, Inc., made an additional claim
that the SEC is classifiable under subheading 9014.20.60,
Harmonized Tariff Schedule of the United States (HTSUS), as other
electrical instruments and appliances for aeronautical or space
navigation.  In addition, counsel abandons the claim regarding
the retractable landing light.
                              
     HQ 953462, dated April 21, 1993, directed to your attention,
allowed Protest 3501-90-000102, on the SEC.  The contents of that
decision are incorporated by reference in this decision.

     Protest 3501-92-100042 should be allowed as to the SEC and
denied as to the retractable landing light.  A copy of this - 2 -

decision should be attached to the Customs Form 19, and forwarded
to protestant, through counsel, as part of the notice of action
on the protest.
                              
                              Sincerely,


                              John Durant, Director