CLA-2-84:OT:RR:NC:N1:106
Edward MacDonald, Senior ICC Administrator
Standard Aero (San Antonio) Inc.
Trade Compliance
3523 General Hudnell Drive
Building 360, Room 213
San Antonio, TX 78226-2032
RE: Correction to Ruling Number N261499
Dear Mr. MacDonald,
This replaces Ruling Number N261499, dated February 26, 2015, which contained a clerical error. We inadvertently identified the incorrect HTS number for the Rolls Royce A250/C20 Engine which resulted in no change to the duty rate. A complete corrected ruling follows.
In your letter dated February 4, 2015, you requested a tariff classification ruling.
The items being considered have been identified as a Rolls Royce A250/C20 Engine; a Rolls Royce B17 Engine and a Rolls Royce KS 4 Engine.
You state in your request that StandardAero is a certified maintenance, repair and overhaul (MRO) facility for Rolls Royce Corporation. StandardAero has clients within North America and internationally. All of the engines shipped across borders are for repair, overhaul, test or rentals to be returned to the customer or StandardAero upon completion or use.
The Rolls Royce A250/C20 Engine is a turboshaft aircraft engine which is designed for use with a helicopter. The engine’s power measures 313 Kilowatts (kW).
The Rolls Royce B17 Engine is used solely in a Turbo propeller Aircraft. It contains a propeller mounted to the gearbox by a propeller box in order to drive the aircraft forward. The engine’s power measures 313 kW.
In your request, you state that the Rolls Royce KS 4 Engine is not a flight engine and can be found on various US Navy Ships that utilize the 501K Turbine Engine. The KS 4 is an industrial engine used to start the 501K Turbine Engine models. The engine’s power measures 313 kW.
In your ruling request, you suggested classification of the Rolls Royce A250-C20 Engine in heading 8411.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Turbojets, turbopropellers and other gas turbines, and parts thereof: Of a thrust not exceeding 25 kN: Aircraft turbines.”
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .”
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs.
As you stated in your request, the Rolls Royce A250/C20 Engine is used on a helicopter. It cannot be classified as a Turbojet, simply due to its propeller attachments.
The applicable classification subheading for the Rolls Royce A250/C20 Engine will be 8411.81.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Turbojets, turbopropellers and other gas turbines, and parts thereof: Other gas turbines: Of a power not exceeding 5,000 kW: Aircraft turbines.”
The applicable classification subheading for Rolls Royce B17 Engine will be 8411.21.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Turbojets, turbopropellers and other gas turbines, and parts thereof: Turbopropellers: Of a power not exceeding 1,100 kW: Aircraft turbines.”
In your ruling request, you suggested classification of the Rolls Royce KS4 Engine in heading 8411.81.4000, (HTSUS), which provides for “Turbojets, turbopropellers and other gas turbines, and parts thereof: Other gas turbines: Of a power not exceeding 5,000 kW: Aircraft turbines.”
As you stated in your request, “The KS4 is not a flight engine and can be found on various US Navy Ships that utilize the 501K Turbine Engine. The KS4 is an industrial engine used to start the 501K Turbine Engine models”. Thus, it cannot be classified solely as an Aircraft turbine.
The applicable classification subheading for the Rolls Royce KS4 Engine will be 8411.81.8000, (HTSUS), which provides for, "Turbojets, turbopropellers and other gas turbines, and parts thereof: Other gas turbines: Of a power not exceeding 5,000 kW: Other.”
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
If you have any questions regarding the ruling, please contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division