CLA-2-88:S:N:N1:106 809178

Ms. Linda Blevins
DuPont Sourcing
Brandywine Building
Wilmington, DE 19898

RE: The tariff classification of waste collection tanks for aircraft from the United Kingdom

Dear Ms. Blevins:

In your letters dated November 14, 1994 and April 4, 1995 you requested a tariff classification ruling.

You state you are planning to import composite tanks and their support structures to be installed in commercial airliners for the collection of bathroom waste. These tanks range in size from 58 to 83 gallons. They are rigged to operate under vacuum and are constructed of carbon fiber and epoxy resin. The tanks rest in support structures (cradles) which themselves are attached to the airplane.

The applicable subheading for the tanks and their support cradles will be 8803.30.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of airplanes or helicopters for use in civil aircraft. The rate of duty will be free.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport