HQ 951096
APRIL 6 1992
CLA-2:CO:R:C:M 951096 JAS
District Director of Customs
1000 Second Avenue, Suite 2200
Seattle, Washington 98104-1049
RE: Civil Aircraft Agreement (CAA); Certification of Use;
Timeliness of Claim for Free Entry; Section 10.183(c),
Customs Regulations; HQ 716812; Parts of Aircraft;
Subheading 8803.30.00, HTSUS; Internal Advice 67/91
Dear Sir:
Your memorandum of November 26, 1991 (CLA-2 SE:C:D KB), initiated this
request for guidance in liquidating entries free of duty under the CAA when
the certification of use is not filed with the entry summary.
FACTS:
You note that many entries are filed under subheading 8803.30.00, HTSUS,
other parts of airplanes or helicopters. This provision carries an
unconditionally free column 1 rate of duty. At liquidation, however, due to
various Section XVII legal notes, or for other reasons, the import specialist
may change the classification to an HTS provision requiring the certification
under section 10.183(c), Customs Regulations.
You contend that where the importer fails to claim CAA benefits and/or
file the required certification at the time of entry, free entry should be
denied and duty assessed.
ISSUE:
Whether the certificate of use required under the Civil Aircraft
Agreement may be filed subsequent to the filing of the entry summary. - 2 -
LAW AND ANALYSIS:
Title VI, Civil Aircraft Agreement, of the Trade Agreements Act of 1979
(Sec. 601, P.L. 96-39, 93 Stat. 144, 96th Cong., 1st. Sess. 1979), implemented
the Agreement on Trade in Civil Aircraft. This Agreement became effective in
the United States on January 1, 1980. On June 7, 1984, 19 CFR Part 10, was
amended to include section 10.183. This section provides for duty-free
admission of [civil aircraft] parts for civil aircraft certified for use in
accordance with the provisions of General Note 3(c)(iv), Harmonized Tariff
Schedule of the United States (HTSUS).
Section 10.183(c)(2) provides that the importer must submit at the time
of filing the entry summary a certification for each entry or a blanket
certification if more than one entry of civil aircraft parts will be made
during a 12-month period. The certification will be valid for a period of one
year from the date of approval by the district director in the district where
the civil aircraft parts will be entered. The blanket certification may be
renewed for additional one-year periods upon written request to each concerned
district director. Failure to provide the certification at the time of filing
the entry summary or to have an approved blanket certification on file with
the district director in the district where the entry summary is filed shall
result in a dutiable entry. See T.D. 84-109. 49 FR 19450, May 8, 1984, as
amended by T.D. 85-123, 50 FR 29953, July 23, 1985; T.D. 89-1, 53 FR 51252,
Dec. 21, 1988.
Headquarters ruling 716812, dated October 27, 1981, concluded that the
importer's certification of use must be filed at the time of the filing of the
entry summary. The ruling noted that the House Report regarding Section 601
of Public law 96-39 stated that the certification must be filed at the time of
entry. This ruling is still good law and we see no reason to reach a
different conclusion in this case.
HOLDING:
A section 10.183 certification cannot be filed subsequent to entry
unless there exists a mistake of fact correctable under 19 U.S.C. 1520(c)(1).
Sincerely,
John Durant, Director
Commercial Rulings Division