- Type : • HTSUS :
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Related:
556448
CLA-2 RR:CR:SM 561413 KSG
Mr. F.K. Juranek
The Boeing Company
P.O. Box 21233
Kennedy Space Center, Florida 32815-02233
RE: Eligibility of heavy duty payload transporters for duty- free treatment under subheading 9808.00.80
Dear Mr. Juranek:
This is in response to your letter dated May 27, 1999, requesting a binding ruling on the eligibility of two heavy duty payload transporters and spare parts for duty- free treatment under subheading 9808.00.80 of the Harmonized Tariff Schedule of the United States (“HTSUS”) and admission without entry.
FACTS:
The Boeing Company is importing two heavy duty payload transporters and spare parts from Germany under a NASA contract. You state that the articles are classified at subheading 8705.90.0000, HTSUS, and will handle payloads for the International Space Station and other International Programs. Boeing plans to enter the articles thru the Port of Jacksonville, Florida via the ocean carrier Wallenius Lines in the fourth quarter of 1999. The spare parts for the transporters are to be used to support the maintenance and operations of the transporters.
ISSUE:
Whether the two heavy duty payload transporters and their spare parts are eligible for duty-free treatment under subheading 9808.00.80, HTSUS, when imported into the U.S.
LAW AND ANALYSIS:
Subheading 9808.00.80, HTSUS, provides for the duty-free entry of:
Articles for the National Aeronautics and Space Administration and articles imported to implement international programs between the National Aeronautics and space Administration and foreign entities, including launch services agreements:
Goods certified by it to the Commissioner of Customs to be imported for the use of the National Aeronautics and Space Administration or for the implementation of an international program of the National Aeronautics and Space Administration, including articles to be launched into space and parts thereof, ground support equipment and uniquely associated equipment for use in connection with an international program of the National Aeronautics and Space Administration, including launch services agreements.......................
Further, U.S. Note 1, Ch. 98, HTSUS, provides that with respect to subheading 9808.00.80, HTSUS, goods brought into the customs territory of the U.S. by NASA from space or from a foreign country as part of an international program of NASA shall not be considered an importation, and an entry of such materials shall not be required.
In Headquarters Ruling Letter 556448, dated January 7, 1992, Customs held that middeck lockers made in Japan that were to be incorporated into space modules to be launched into space by NASA qualified for duty-free treatment under subheading 9808.00.80, HTSUS, if certified by NASA to be necessary support equipment for use in connection with a launch into space. In the instant case, it is clear that the payload transporters and spare parts are to be imported for the use of NASA and you have submitted a certification from NASA that the articles are to be used by NASA to support the International Space Station and other NASA projects. Accordingly, with respect to this shipment of payload transporters and spare parts, we find that the requirements for duty-free treatment under subheading 9808.00.80, HTSUS, have been satisfied and pursuant to U.S. Note 1, Ch. 98, HTSUS, the shipment can be admitted without entry.
HOLDING:
Based upon the information submitted, the imported payload transporters and spare parts are eligible for duty-free treatment under subheading 9808.00.80, HTSUS, when imported into the U.S. and can be admitted without entry.
Sincerely,
John Durant, Director
Commercial Rulings Division