Protest No. 2704-92-105222; lavatory modules for airplanes; 9406.00.80; prefabricated buildings; HRL 953562

HQ 953550 October 7, 1993 CLA-2 CO:R:C:M 953550 KCC CATEGORY: Classification TARIFF NO.: 8803.30.00 District Director U.S. Customs Service 300 South Ferry Street Terminal Island, Room 2017 San Pedro, California 90731 RE: Protest No. 2704-92-105222; 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. 2704-92-105222, which pertains to the tariff classification of lavatory modules for airplanes under the Harmonized Tariff Schedule of the United States (HTSUS). Specifications and photographs of the lavatory module were submitted for examination. FACTS: The lavatory modules are rooms used for an individual's sanitary needs on an airplane. Specifically, the modules under consideration are built for Douglas MD-11 commercial 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 October 2, 1992, under subheading 9406.00.80, HTSUS, which provides for prefabricated buildings. In a protest timely filed on December 14, 1992, Mitsubishi International Corporation, 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