What's the HS Code for "Paraglider"?

NY 807560 March 15, 1995 CLA-2-88:S:N:N1:106 807560 CATEGORY: Classification TARIFF NO.: 8804.00.0000 Ms. Joanne Muro Global International Inc. 155-06 So. Conduit Avenue Jamaica, NY 11434 RE: The tariff classification of a paraglider from France Dear Ms. Muro: In your letter dated February 27, 1995, on behalf of your client GMI Group, you requested a tariff classification ruling. You included descriptive brochures with your request. The paragliders in question usually consist of a paraglider wing, wing lines and risers, and a pilot's harness. There are times when the pilot's harness will not be imported with the other parts of the paraglider. Paragliders 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. Under Article 7 of the Harmonized System Convention, the Harmonized System Committee (HSC) is established to prepare Explanatory Notes, Classification opinions and other advice as guidance for the interpretation of the Harmonized System. This guidance can take the form of classification decisions. At its Tenth Session in October 1992 (see Doc. 37.533), the HSC determined that paragliders were classifiable under heading 8804, HTSUS. The Committee also voted to amend the heading text to read as follows (changes are underlined): Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts and accessories thereto. The HSC further voted to amend the text of Harmonized Commodity Description and Coding System Explanatory Note (EN) 88.04. These notes constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While not legally binding, 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. The following language was added to the text of EN 88.04: This heading also covers paragliders which are designed for launching oneself from the side of a mountain, the top of a cliff, etc. and which consist of a folding shroud (wing), cord shroud lines for steering in air currents and a harness for the pilot. However, their similarity to parachutes does not extend to aerodynamic behaviour : under certain conditions and if air currents so permit, paragliders may follow ascending trajectories. In the light of the foregoing, the applicable subheading for the paraglider, with or without pilot's harness, will be 8804.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parachutes (including dirigible) and rotochutes; parts and accessories thereto. The rate of duty will be 5.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

HQ 964360 August 15, 2000 CLA-2 RR:CR:GC 964360 GOB CATEGORY: Classification TARIFF NO.: 8804.00.00 Port Director U.S. Customs Service 1000 2nd Avenue Seattle, WA 98104-1049 RE: Protest 3001-00-100153; Paragliders Dear Sir: This is our decision regarding Protest 3001-00-100153 filed on behalf of Personal Flight, Inc. (“protestant”) concerning the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of paragliders. FACTS: The entry at issue was filed on December 1, 1998, and was liquidated on January 21, 2000. The protest was filed on April 3, 2000. The merchandise was entered under subheading 8802.20.01, HTSUS, as airplanes and other aircraft. The entry was rate advanced and liquidated under subheading 8804.00.00, HTSUS, as: “Parachutes (including dirigible parachutes and paragliders) and rotochutes …” In the Customs Protest Report (CF 6445A), the merchandise is described as follows: “XIX Inter 1.2 Intermediate Paraglider; XIX Inter 1.2 XL Intermediate Paraglider; XIX Inter 1.2 XXL Intermediate Paraglider; Line Set Inter 1.2 XL.” The protestant now contends that the articles are classified in subheading 8803.30.00, HTSUS, as other parts of airplanes. The protestant states: Merchandise entered on this invoice are for wings specifically designed for sky bikes developed by Personal Flight. The sky bike has three different models, each having either a 22hp or 15hp motor. These sky bikes have longer control mechanisms which are reached above the shoulder versus the waistline on regular paragliders. ISSUE: Are the subject articles classified in subheading 8803.30.00, HTSUS, as other parts of airplanes or heliocopters or in subheading 8804.00.00. HTSUS, as paragliders? LAW AND ANALYSIS: We note initially that the protest was timely filed under the statutory and regulatory provisions for protests, 19 U.S.C. 1514(c)(3)(A) and 19 CFR 174.12(e)(1). Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s 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. 89-80. The competing provisions are as follows: Parts of goods of heading 8801 or 8802: Other parts or airplanes or heliocopters * * * * * Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto[.] EN 88.04 provides: This heading also covers paragliders which are designed for launching oneself from the side of a mountain, the top of a cliff, etc., and which consist of a folding canopy or shroud (wing), cord shroud lines for steering in air currents and a harness for the pilot. [Emphasis in original.] In HQ 957928 dated July 17, 1995, we held paragliders to be classifiable under subheading 8804.00.00, HTSUS, which at that time covered “Parachutes (including dirigible parachutes) and rotochutes; parts thereof and accessories thereto” (i.e., the word “paragliders” was not in the subheading at that time). In that ruling, we stated: 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 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. Similarly, in HQ 955280 dated March 14, 1994, we held certain paragliders to be classifiable in subheading 8804.00.00, HTSUS. Our research has disclosed that the fact that the subject articles are used with motors does not take them out of the paraglider category, e.g., on the Internet we have found a list of paraglider motor manufacturers and retailers. We note that the protestant refers to the subject articles as paragliders in its brochure, e.g., “Personal Flight, Inc. offers the most highly refined powered paraglider system in the world, known as Sky-Bike … The passenger harness is linked to the paraglider …” Further, the articles are referred to as paragliders on the protestant’s web site, e.g., “The Inter 1.2 is a typical intermediate new generation Paraglider.” The protestant cites one of the EN’s to 88.01 in support of its position, i.e., “ … gliders fitted with or designed to be fitted with an engine are classified in heading 88.02.” [Emphasis in original.] Heading 8801 includes hang gliders, which are described in EN 88.01 and are distinct from paragliders. We note that there is no such exclusion for motorized paragliders in EN 88.04. After a careful consideration of the available information, we find that the subject articles are paragliders. Subheading 8804.00.00, HTSUS, describes paragliders eo nomine. An eo nomine designation is one which describes a commodity be a specific name, typically one well known to commerce. United States v. Paul M.W. Bruckmann, 65 CCPA 90, C.A.D. 1211, 582 F. 2d 622 (1978). An eo nomine designation, without limitation or a shown contrary legislative intent, judicial decision, or administrative practice, and without proof of commercial designation, will include all types of the article. Nootka Packing Co. v. United States, 22 CCPA 464, T.D. 47464 (1935); Crosse & Blackwell Co. v. United States, 36 CCPA 33, C.A.D. 393 (1948) and cases cited therein; T.M. Duche & Sons, Inc. et al v. United States, 44 CCPA 60, C.A.D. 638 (1957). See also, Ruth Sturm, Customs Law & Administration. Accordingly, we find that the subject paragliders are classified in subheading 8804.00.00, HTSUS. There is no basis upon which we may conclude that paragliders designed or intended to be used with motors are not described in subheading 8804.00.00, HTSUS. HOLDING: The articles are paragliders which are classified in subheading 8804.00.00, HTSUS. You are instructed to DENY the protest. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, 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 make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.treas.gov, by means of the Freedom of Information Act, and other methods of public distribution. Sincerely, John Durant, Director Commercial Rulings Division

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 8801.00.00, 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 8801.00.00, 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