CLA-2-88:OT:RR:NC:N1:106

Duane Howsare, Customs & Tax Compliance Manager
The Goodyear Tire & Rubber Company
200 Innovation Way
Akron, OH 44316-0001

RE: The tariff classification of an Airship Envelope from the United States

Dear Mr. Howsare,

In your letter dated May 2, 2013, you requested a tariff classification ruling.

The item being considered has been identified as an Airship Envelope. You state in your request that the Airship Envelope is the large outer fabric (bag) that covers the structural framework of the Airship, the purpose of which is to encapsulate the helium gas and is cut to shape prior to export. The component materials that make up the envelope include a laminate of polyester base cloth (webbing) and poly-vinyl fluoride (Tedlar) film. The exterior is covered with a polyurethane coating. The Airship Envelope has a volume of 298, 400 square feet; unusable volumes (helium) of 3,530 cubic feet; surface area of 28,310 square feet; hull length of 237.8 feet and a maximum diameter of 46.46 feet. (A 12 inch by 12 inch sample which was provided to this Office for review will be retained).



The applicable classification subheading for the Airship Envelope will be 8803.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts of goods of heading 8801 or 8802: Other: Other: Other”.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, please contact the National Import Specialist at 646-733-3013.


Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division