HQ 957373

May 19, 1995

CLA-2 R:C:M 957373 KCC

CATEGORY: Classification

TARIFF NO.: 7004.10.20

District Director

U.S. Customs Service

300 S. Ferry Street, Room 1001

Terminal Island, California 90731

RE: Protest 2720-94-100982; solar reflectors and solar cell coverglass;
Additional U.S. Rule

of Interpretation 1(c); 8803.90.90; parts of satellites; EN 88.03;
General EN (III), Section

XVII; 7014.00.20; other optical elements of glass, not optically worked;
EN 70.14; Note

2, Chapter 70; other drawn glass, colored throughout the mass,
opacified, flashed, or

having an absorbent or reflecting layer, in rectangular shape;
opacified; cut to shape;

absorbent and reflecting layer; EN 70.04

Dear District Director:

This is in reference to Protest 2720-94-100982, which pertains to the
tariff classification

of solar reflectors and solar cell coverglass under the Harmonized
Tariff Schedule of the United

States (HTSUS). Samples were submitted for our examination. Further
information submitted

during a meeting on April 10, 1995, and in a telephone conversation with
a member of my staff on

April 18, 1995, was taken into consideration in rendering this decision.

FACTS:

The articles under consideration are solar reflectors and solar cell
coverglass (\"reflectors

and coverglass\") used on satellites. The reflectors and coverglass are
made of borosilicate-based

glass with 5% cerium dioxide content. The borosilicate-based glass is
chemically stable in space

and the cerium dioxide further stabilizes the glass chemically by
ensuring that particle radiation

encountered in space will not cause the glass to degrade and lose its
transparency. The cerium

dioxide acts to prevent ultraviolet rays from passing through the glass.
The glass is drawn into

sheets, hardened, cooled and cut to shape. The protestant states that
the glass is available in a

variety of extremely thin sheets, from 0.05 mm to 0.50 mm, and in sizes
from 10 mm2 to 110 mm2

for standard orders. The reflectors and coverglass are further
manufactured as described below.

The reflectors and coverglass are not optically worked.

Reflectors or second surface mirrors are used as passive thermal control
devices to control

the temperature on a satellite. The reflectors are used on the sides of
satellites that face the sun

to reflect incoming solar radiation while simultaneously radiating
internally reflected heat. To

reflect radiation, a silver-nichrome mirror coating is vacuum deposited
onto the rear surface of the

glass, i.e., the second surface. This second surface acts as a
reflecting surface. Four types of

reflectors are imported which vary only as to the coating on the front
surface of the glass. They

are described as follows:

1\) Standard reflector with an uncoated front surface;

2\) Thin reflective coating on the front surface to minimize the
absorption of ultraviolet

radiation, which helps to prevent heat build-up;

3\) Coating of indium tin oxide to prevent static build-up. The edges of
this reflector are

normally coated with nichrome to make it easier for the indium tin oxide
to conduct static

away from the surface of the glass, and;

4). Coating of both an ultraviolet reflector and indium tin oxide.

Coverglass is designed and used to protect the solar cells on the
satellite from damage

from high energy particles such as electrons and protons, monatomic
oxygen, micrometeriods,

and other particles present in space. The coverglass acts as a
transparent , protective barrier

between the solar cells and these harmful phenomena. It also maximizes
the amount of light

reaching the solar cells by acting as a window protecting the solar
cells from the harmful elements

and transmitting light to the solar cells. Three types of coverglass are
imported; CMX is used in

general application with silicon and gallium arsenide solar cells; CMG
is used with gallium

arsenide solar cells; and CMZ is used with silicon solar cells. The
protestant can apply coatings

for the coverglass to meet specialized satellite requirements either
before or after importation.

The coverglass can be coated with microscopically thin layers of
magnesium fluoride, which

maximizes the light transmitted to the solar cells by reducing
reflection, or indium tin oxide, which

conducts static away from the surface of the glass.

The entries of the solar reflectors and solar cell coverglass were
liquidated on July 8, and

22, 1994, under subheading 7014.00.20, HTSUS, as optical elements of
glass, not optically

worked. In a protest timely filed on October 6, 1994, the protestant
contends that the solar

reflectors and solar cell coverglass are properly classified under
subheading 8803.90.90, HTSUS,

as parts of satellites, or alternatively, under subheading 7004.10.20,
HTSUS, as other drawn

glass, colored throughout the mass, opacified, flashed or having an
absorbent or reflecting layer,

in rectangular shape.

ISSUE:

Are the solar reflectors and solar cell coverglass classified as other
drawn glass, colored

throughout the mass, opacified, flashed or having an absorbent or
reflecting layer, in rectangular

shape under subheading 7004.10.20, HTSUS, or as other optical elements
of glass, not optically

worked under subheading 7014.00.20, HTSUS, or as parts of satellites
under subheading

8803.90.90, HTSUS?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the
General Rules of

Interpretation (GRI\'s). GRI 1, HTSUS, states, in part, that \"for legal
purposes, classification

shall be determined according to the terms of the headings and any
relative section or chapter

notes\....\" The competing subheadings are:

7004.10.20 Drawn glass and blown glass, in sheets, whether or not having
an absorbent or

reflecting layer, but not otherwise worked\...Glass, colored throughout
the mass

(body tinted), opacified, flashed or having an absorbent or reflecting

layer\...Other\...In rectangular shape\....

7014.00.20 Signaling glassware and optical elements of glass (other than
those of heading

7015), not optically worked\...Optical elements\...Other.

8803.90.90 Parts of goods of heading 8801 to 8802\...Other\...Other\....

Additional U.S. Rule of Interpretation 1(c) states that:

\[A\] provision for parts of an article covers products solely or
principally used as a part of

such articles but a provision for \"parts\" or \"parts and accessories\"
shall not prevail over a

specific provision for such part or accessory.

The protestant contends that the reflectors and coverglass are
classified as parts of

satellites under subheading 8803.90.90, HTSUS. In understanding the
language of the HTSUS,

the Harmonized Commodity Description and Coding System Explanatory Notes
(ENs) may be

consulted. The ENs, although not dispositive nor legally binding,
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, 54 Fed. Reg. 35127, 35128, (August 23,
1989). EN 88.03 (pg.

1445\) states:

This heading covers parts of the goods falling in heading 88.01 or
88.02, provided the

parts fulfil both the following conditions:

\(i\) They must be identifiable as being suitable for use solely or
principally with

the goods of the above-mentioned headings;

and (ii) They must not be excluded by the provisions of the Notes to
Section XVII

(see the corresponding General Explanatory Note).

General EN (III) PARTS AND ACCESSORIES, Section XVII (pgs. 1410-1412)
states

that:

It should, however, be noted that these headings apply only to those
parts or

accessories which comply with all three of the following conditions:

\(i\) They must not be excluded by the terms of Note 2 to this
Section\....

and (ii) They must be suitable for use solely or principally with the
articles of

Chapters 86 to 88\....

and (iii) They must not be more specifically included elsewhere in the

Nomenclature\...

\(C\) Parts and accessories covered more specifically elsewhere in the

Nomenclature.

Parts and accessories, even if identifiable as for articles of this
Section, are

excluded if they are covered more specifically by another heading
elsewhere in the

Nomenclature, e.g.:\...

\(10\) Unframed glass for vehicle headlamps (heading 70.14) and, in
general, the

goods of Chapter 70\...(emphasis in original).

We are of the opinion that the reflectors and coverglass are dedicated
and used as parts of

satellites. However, for tariff classification purposes, they can not be
classified as parts of

satellites under subheading 8803.90.90, HTSUS, if they are more
specifically provided for

elsewhere in the HTSUS. Additionally, General EN (III) PARTS AND
ACCESSORIES,

Section XVII states that, generally, goods of chapter 70, HTSUS, are
excluded from classification

under subheading 8803.90.90, HTSUS.

Subheading 7014.00.20, HTSUS, provides for other optical elements of
glass, not

optically worked. EN 70.14 (pg. 937), states, in pertinent part, that
heading 7014, HTSUS,

covers:

\(B\) Optical elements of glass (colourless or coloured). The heading
includes

elements which are manufactured in such a way that they produce some
required

optical effect without being optically worked. These articles include
mainly lenses

and similar articles for automobile headlamps, parking lights, director
indicating

lights, cycle rear lights, road traffic lights, certain buoys, spotlight
bulbs, pocket

lamps, electric torches, switchboards or panel lights, and also certain
common

magnifying glasses\...

Articles of this heading are generally obtained by simple moulding or
pressing or by

cutting from sheets, strips, lumps or slabs (emphasis in original).

The reflectors and coverglass are not optically worked. However, the
question remains

whether they are manufactured to produce some required optical effect.
Scientifically, optical

properties include visible light, ultraviolet radiation and
infrared/thermal radiation. The reflectors

and coverglass are manufactured to produce the optical effect of
preventing ultraviolet rays from

passing through the glass and, additionally, the coverglass is
manufactured to allow

infrared/thermal radiation through the glass. Therefore, scientifically,
the reflectors and

coverglass have optical properties. However, we are of the opinion that
the reflectors and

coverglass are not the type of articles classifiable under subheading
7014.00.20, HTSUS. The

reflectors ad coverglass are not similar to the exemplars in EN 70.14,
which states that articles of

heading 7014, HTSUS, includes \"mainly lenses and similar articles for
automobile headlamps,

parking lights, director indicating lights, cycle rear lights, road
traffic lights, certain buoys,

spotlight bulbs, pocket lamps, electric torches, switchboards or panel
lights, and also certain

common magnifying glasses (emphasis added).\" Although the reflectors
and coverglass have

optical properties, they are not of the class or kind of optical
elements classifiable under

subheading 7014.00.20, HTSUS.

Heading 7004, HTSUS, provides for drawn glass. Note 2, chapter 70,
HTSUS, states

that for purposes of heading 7004, HTSUS:

\(a\) Glass is not regarded as \"worked\" by reason of any process it
has under gone

before annealing;

\(b\) Cutting to shape does not affect the classification of glass in
sheets;

\(c\) The expression \"absorbent or reflecting layer\" means a
microscopically thin

coating of metal or of a chemical compound (for example, metal oxide)
which

absorbs, for example infrared light or improves the reflecting qualities
of the glass

while still allowing it to retain a degree of transparency or
translucency.

EN 70.04 (pg. 929), states, in pertinent part,:

This heading is restricted to drawn glass and blown glass which must be
unworked and

in sheets (whether or not cut to shape)\...

The glass of this heading may be of various thicknesses but, in general,
is less thick than

cast glass of heading 70.03. It may be coloured or opacified in the
mass, or flashed with

glass of another colour during manufacture or may be coated with an
absorbent or

reflecting layer.

Drawn glass and blown glass are frequently used in the form in which
they are originally

produced, without any further working. In addition to their main use as
glass for

windows, doors, display cases, greenhouses, clocks, pictures, etc.,
these types of glass are

also used as parts of articles of furniture, for photographic plates,
plain spectacle glass, etc

(emphasis in original).

In this case, the reflectors and coverglass are manufactured from drawn
borosilicate-based

glass with 5% cerium dioxide content. The drawn glass is cut to shape
based on the customers

specifications. Pursuant to Note 2(b), chapter 70, HTSUS, cutting to
shape does not affect the

classification of drawn glass in sheet form. Therefore, although cut to
customers specifications,

the reflectors and coverglass are classifiable under heading 7004,
HTSUS.

Additionally, heading 7004, HTSUS, glass may have an absorbent or
reflecting layer. All

the reflectors have a silver-nichrome mirror coating which is designed
to reflect light away from

the satellite. Additionally, some of the reflectors may have a UV
reflective coating or a indium tin

oxide coating on the top surface of the reflectors. The UV reflective
coating reflects away

ultraviolet radiation from the satellite and the indium tin oxide
coating conducts static away from

the surface of the glass. The coverglass may have a microscopically thin
layer of magnesium

fluoride which maximizes the light transmitted to the solar cells and/or
a coating of indium tin

oxide which conducts static away from the surface of the glass. Pursuant
to Note 2(c), chapter

70, HTSUS, these thin coatings are of type contemplated by the
expression \"absorbent or

reflecting layer.\"

The protestant has stated that the reflectors and coverglass are
\"opacified.\" \"Opacified\" is

defined as \"to cause (as glass or enamel) to become opaque.\"
Webster\'s Third New International

Dictionary, pg. 1578 (1976). \"Opaque\" is defined as \"impervious to
the rays of visible light\" and

\"impervious to forms of radiant energy other than visible light
(infrared radiations or radio

waves).\" Id. at 1579. In McGraw-Hill Encyclopedia of Science and
Technology, Vol. 12, pg.

372 (1987), an \"opaque medium\" is described as:

One which is impervious to rays of light, that is, not transparent to
the human eye. By

extension, a medium may be described as opaque if it does not transmit
infrared waves or

other regions of the electromagnetic spectrum, such as the x-rays,
ultraviolet, and

microwave regions. The property of zero transmittance does not
necessarily imply total

reflectance; that is, opacity can result both from reflection and from
absorption.

Counsel for the protestant states that cerium dioxide in the coverglass
and reflectors makes the

glass impervious to light in the ultraviolet spectrum. Based on the
available information,

reflectors and coverglass by their manufacture with cerium dioxide are
impervious to ultraviolet

light and, therefore, they are considered to be opacified.

Subheading 7004.10, HTSUS, provides for glass which is colored
throughout the mass,

opacified, flashed or having an absorbent or reflecting layer. In this
case, the reflectors and

coverglass are opacified and, except for uncoated coverglass, the
reflectors and coverglass have

one or more absorbent or reflecting layers. Therefore, we are of the
opinion that the reflectors

and coverglass are classified under subheading 7004.10.20, HTSUS, as
other drawn glass,

colored throughout the mass, opacified, flashed or having an absorbent
or reflecting layer, in

rectangular shape.

Because the reflectors and coverglass are specifically provided for
under heading 7004,

HTSUS, as drawn glass, they are not classifiable under subheading
8803.90.90, HTSUS, as parts

of satellites pursuant to EN 88.03 and General EN (III) PARTS AND
ACCESSORIES, Section

XVII\.

HOLDING:

Based on the available information, the solar reflectors and solar cell
coverglass are

classified under subheading 7004.10.20, HTSUS, as other drawn glass,
colored throughout the

mass, opacified, flashed or having an absorbent or reflecting layer, in
rectangular shape.

The protest should be GRANTED. In accordance with section 3A(11)(b) of
Customs

Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision

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 this decision must be
accomplished prior to the

mailing of the decision. Sixty days from the date of this 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 to the public via the Diskette Subscription
Service, Freedom of

Information Act and other public access channels.

Sincerely,

John Durant, Director

Commercial Rulings Division