HQ 953546: Protest No. 3001-92-100812; lavatory modules for airplanes; 9406.00.80; prefabricated buildings; HRL 953562

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 953546

                         October 7, 1993

CLA-2 CO:R:C:M 953546 KCC

CATEGORY:  Classification

TARIFF NO.:  8803.30.00

District Director
U.S. Customs Service
909 First Avenue, Room 2039
Seattle, Washington 98174

RE:  Protest No. 3001-92-100812; lavatory modules for airplanes;
     9406.00.80; prefabricated buildings; HRL 953562

Dear District Director:

     This is in response to the Application for Further Review of
Protest No. 3001-92-100812, which pertains to the tariff
classification of lavatory modules for airplanes under the
Harmonized Tariff Schedule of the United States (HTSUS). 
Specifications, photographs of the lavatory module and a further
submission dated July 27, 1993, were submitted for our review.

FACTS:  

     The lavatory modules are rooms used for an individual's
sanitary needs on an airplane.  Specifically, the modules under
consideration are built for Boeing's 767 and 747 aircraft.  The
rooms provide an individual with privacy and a number of
conveniences.  They contain equipment and facilities for washing,
drinking, dispensing of toilet articles, refuse disposal,
emergency oxygen provisions, smoke detection, and other articles. 
The complete unit has a floor, ceiling, walls, and entrance door
which are constructed of phenolic resin honeycomb sandwich
panels.  

     The entries of the lavatory modules were liquidated starting
on August 7, 1992, under subheading 9406.00.80, HTSUS, which
provides for prefabricated buildings.  In a protest timely filed
on October 28, 1992, the Boeing Company contends that the
lavatory modules are properly classified under subheading
8803.30.00, HTSUS, which provides for parts of airplanes.






     The competing subheadings are:

8803.30.00          Parts of goods of heading 8801 or
                    8802...Other parts of airplanes or
                    helicopters....

9406.00.80          Prefabricated buildings...Other....

ISSUE:

     Are the lavatory modules classified as prefabricated
buildings under subheading 9406.00.80, HTSUS, or are they other
parts of airplanes under subheading 8803.30.00, HTSUS?

LAW AND ANALYSIS:

     In Headquarters Ruling Letter (HRL) 953562, dated October 7,
1993, a copy of which is enclosed, we ruled upon merchandise
similar to that under consideration.  We found that the lavatory
modules were classified under subheading 8803.30.00, HTSUS, as
other parts of airplanes.

HOLDING:

     For the reasons stated in HRL 953562, the protest should be
granted.  A copy of this decision and HRL 953562 should be
attached to the Customs Form 19 and provided to the protestant as
part of the notice of action on the protest.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division

Enclosure