Protest 2904-95-100018; Paragliders; HQ 955280; heading8801

HQ 957928 July 17, 1995 CLA-2 R:C:M 957928 LTO CATEGORY: Classification TARIFF NO.: 8804.00.00 District Director U.S. Customs Service Columbia-Snake District 511 NW Broadway, Room 0198 Portland, Oregon 97209 RE: Protest 2904-95-100018; Paragliders; HQ 955280; heading 8801 Dear District Director: The following is our decision regarding Protest 2904-95-100018, which concerns the classification of paragliders under the Harmonized Tariff Schedule of the United States (HTSUS). The subject merchandise was entered on May 4, April 14 and July 13, 1994, and the entries were liquidated on December 9, 1994. The protest against this liquidation was timely filed on January 19, 1995. FACTS: The articles in question are paragliders, which have non-porous canopies and other features similar to those of a parachute (shape, cord shroud lines, pilot's harness). However, this similarity does not extend to their aerodynamic behavior. Under certain conditions, paragliders, like gliders and hang gliders, can follow ascending trajectories. Parachutes, which have highly porous canopies, follow purely descending trajectories. The paragliders were entered under subheading 8801.90.00, HTSUS, which provides for hang gliders and other non-powered aircraft. They were classified upon liquidation as parachutes (including dirigible parachutes) under subheading 8804.00.00, HTSUS.  - 2 - ISSUE: Whether the paragliders are classifiable as hang gliders under subheading 8801.90.00, HTSUS, or as parachutes (including dirigible parachutes) under subheading 8804.00.00, HTSUS. LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. While not legally binding, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). As noted by the protestant, in HQ 955280, dated March 14, 1994 (copy enclosed), we classified the Apache II Paraglider under subheading 8804.00.00, HTSUS, which provides for parachutes (including dirigible parachutes). In this ruling, we cited the Harmonized System Committee's (HSC) proposed amendments to heading 8804, HTSUS, and EN 88.04. See Doc. 37.533 (Tenth Session of HSC, October 1992). These amendments will specifically include "paragliders" within the terms of heading 8804, HTSUS, as well as provide a description of the articles in the ENs. In HQ 955280, we stated that the amendments essentially clarified our position regarding the scope of the term "parachute" under the HTSUS. The protestant requests that we re-examine our position on this issue. Paragliders are similar to parachutes, especially dirigible parachutes, in that they have a harness, shroud lines and a similar shape and construction, although the paraglider's non-porous materials allow them to capture air and follow an ascending trajectory. On the other hand, the rigid structure (generally, delta wings) and steering mechanism of a hang glider sets it apart from a paraglider. Accordingly, it is our opinion that paragliders are classifiable under heading 8804, HTSUS, specifically under subheading 8804.00.00, HTSUS. HQ 955280 is affirmed. HOLDING: The paragliders are classifiable under subheading 8804.00.00, HTSUS.  - 3 - 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, this decision, together with the Customs Form 19, should be mailed 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 the 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, Freedom of Information Act and other public access channels. Sincerely, John Durant, Director Commercial Rulings Division Enclosure