HQ 955565: Protest 3001-93-100625; Placards; Pressure Sensitive Printed Plastic Sign Plates for Civil Aircraft; Parts and Accessories; Articles of Plastic; Civil Aircraft Agreement ("CAA"); Section XVII, Note 2(b); Section VII, Note 2; ENs 39.19 and 39.26; HQ 953461; NY 883004

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 955565

                          April 5, 1994

CLA-2 CO:R:C:M 955565  RFA

CATEGORY: Classification

TARIFF NO.: 3919.90.50


District Director of Customs
1000 Second Avenue 
Room 2200 
Seattle, WA  98104

RE:  Protest 3001-93-100625; Placards; Pressure Sensitive Printed
     Plastic Sign Plates for Civil Aircraft; Parts and
     Accessories; Articles of Plastic; Civil Aircraft Agreement
     ("CAA"); Section XVII, Note 2(b); Section VII, Note 2; ENs
     39.19 and 39.26; HQ 953461; NY 883004

Dear District Director:

     The following is our decision regarding Protest 3001-93-
100625, which concerns the classification of placards under the
Harmonized Tariff Schedule of the United States (HTSUS).  The
entries of the subject merchandise were liquidated on June 25,
and July 2, 9, and 16, 1993.  The protest was timely filed on
September 16, 1993. 

FACTS:

     The subject merchandise is 4 placards which are sheets of
plastics, in the form of squares or rectangles with rounded
edges.  All are flat, and have an adhesive coating on the reverse
surface, protected by peel-off paper backings.  The fronts are
printed with figures, symbols and/or words.  One sign depicts a
figure dropping waste into a receptacle, with the red slash
within a circle symbol for "no".  The second shows the figure of
a man, a woman, a lavatory sink, and the lit cigarette with the
red slash within a circle symbol for "no smoking".  The third
sign is imprinted with an arrow and the words, "Please Lock
Door."  The fourth sign contains printed instructions for
resetting the water heater-overheat switch.

     The merchandise was entered under subheading 8310.00.00,
HTSUS, as sign plates, name plates and similar plates, of base
metal.  The entries were liquidated under subheading 8310.00.00,
HTSUS.  At the time of the protest, the protestant informed
Customs that the placards are self-adhesive sign plates made of
plastic and not of base metal.

     Classification of the merchandise under subheading
8803.30.00, HTSUS, as parts of civil aircraft, and under
subheading 3926.90.90, HTSUS, as other articles of plastic, and
under subheading 3919.90.50, HTSUS, as self-adhesive plates,
sheets and other flat shapes, of plastic, are also under
consideration.

     The subheadings under consideration are as follows:

     8803.30.00:    Parts of goods of heading 8801 or 8802:
                    [o]ther parts of airplanes or helicopters
                    . . . . 

          Goods classifiable under this provision have a general,
          column one free rate of duty. 

     8310.00.00     Sign plates, name plates, address plates and
                    similar plates, numbers, letters and other
                    symbols, and parts thereof, of base metal,
                    excluding those of heading 9405. . . . 

          Goods classifiable under this provision have a general,
          column one rate of duty of 3.8 percent ad valorem.

     3926.90.90     Other articles of plastics and articles of
                    other materials of headings 3901 to 3914:
                    [o]ther: [o]ther . . . .

          Goods classifiable under this provision have a general,
          column one rate of duty of 5.3 percent ad valorem. 

     3919.90.50     Self-adhesive plates, sheets, film, foil,
                    tape, strip and other flat shapes, of
                    plastics, whether or not in rolls: [o]ther:
                    [o]ther . . . . 

          Goods classifiable under this provision have a general,
          column one rate of duty of 5.8 percent ad valorem.

ISSUE:

     Whether the placards are classifiable as parts of civil
aircraft, or as self-adhesive plates, sheets and other flat
shapes, of plastic, or as other articles of plastic, eligible for
duty-free treatment under Civil Aircraft Agreement ("CAA"), under
the HTSUS?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.


     The protestant contends that the subject merchandise will be
used as spare parts for civil aircraft lavatories and therefore
should be free of duty under the CAA, either as parts of aircraft
in heading 8803, HTSUS, or as other articles of plastics in
heading 3926, HTSUS.  The provisions for aircraft are under
section XVII of the HTSUS.  Section XVII, Note 2(b) states as
follows: "The expressions 'parts' and 'parts and accessories' do
not apply to the following articles, whether or not they are
identifiable as for the goods of this section: [p]arts of general
use, as defined in note 2 to section XV, of base metal (section
XV) or similar goods of plastics (chapter 39)". 

     According to the information provided, the placards are
goods of plastics which are provided for in chapter 39. 
Therefore, based upon the application of Section XVII, Note 2(b),
classification of the placards under heading 8803, HTSUS, is
precluded.

     As an alternative to classification under heading 8803,
HTSUS, the protestant argues that the placards are classifiable
under heading 3926, HTSUS, as other articles of plastics.  The
Harmonized Commodity Description and Coding System Explanatory
Notes (EN) constitute the Customs Cooperation Council's official
interpretation of the HTSUS.  While not legally binding, the ENs
provide a commentary on the scope of each heading of the HTSUS
and are generally indicative of the proper interpretation of
these headings. See T.D. 89-90, 54 Fed.Reg. 35127, 35128 (August
23, 1989).  EN 39.26, page 575, states as follows: "This heading
covers articles, not elsewhere specified or included, of
plastics."

     Therefore, in order for merchandise to be classifiable under
heading 3926, HTSUS, it must not be specified or included
elsewhere in chapter 39.  Section VII, Note 2 states as follows:
"Except for the goods of heading 3918 or 3919, plastics, rubber
and articles thereof, printed with motifs, characters or
pictorial representations, which are not merely incidental to the
primary use of the goods, fall in chapter 49."  

     Furthermore, EN 39.19, page 571, states as follows:

          This heading covers all self-adhesive flat shapes
     of plastics, whether or not in rolls, other than floor,
     wall or ceiling coverings of heading 39.18.  The
     heading is, however, limited to flat shapes which are
     pressure-sensitive, i.e., which at room temperature,
     without wetting or other addition, are permanently
     tacky (on one or both sides) and which firmly adhere to
     a variety of dissimilar surfaces upon mere contact,
     without the need for more than finger or hand pressure.

          It should be noted that this heading includes
     articles printed with motifs, characters or pictorial
     representations, which are not merely incidental to the
     primary use of the goods (see Note 2 to Section VII).

     In NY 883004, dated March 16, 1993, Customs held that a
plastic label printed with information to identify the buttons on
a clock radio was classifiable under subheading 3919.90.50,
HTSUS.

     The subject placards are all self-adhesive flat shapes of
plastics which are pressure-sensitive.  Each of the four placards
are printed with figures, symbols and/or words.  Based upon Note
2 to Section VII, NY 883004 and the guidance of EN 39.19, we find
that the subject placards are specifically provided for under
heading 3919, HTSUS.  Therefore, classification of the
merchandise as other articles of plastics under heading 3926,
HTSUS, is precluded.

     The protestant claims that the placards are eligible for
duty-free treatment under the CAA.  To be eligible for these
benefits, it is important to note that in addition to the
certification of use required under section 10.183(d) of the
Customs Regulations [19 CFR 10.183(d)], and the approval for such
use by the appropriate airworthiness authority, an imported
article must be classifiable in a heading under the HTSUS listed
in the United States Annex to the Agreement on Trade in Civil
Aircraft.  Heading 3919, HTSUS is not listed in the Annex.  This
means the negotiators did not intend to include goods, such as
self-adhesive plastic signs or placards, within the scope of the
CAA. See HQ 953461 (June 4, 1993).  Therefore, the placards are
not eligible for duty-free treatment under the CAA.

HOLDING:

     The placards are classifiable under subheading 3919.90.50,
HTSUS, as other self-adhesive flat shapes of plastics.  Because
the rate of duty under the classification indicated above is more
than the liquidated rate, you should deny the protest in full.

     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 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