CLA-2-85:S:N:N1:109 859530

Mr. Roger M. Ludwig
John V. Carr and Son, Inc.
P.O. Box 268
Buffalo, New York 14201

RE: The tariff classification of engines from Canada.

Dear Mr. Ludwig:

In your letter dated January 9, 1991, you requested a tariff classification ruling on behalf of Aerrow Inc., Agincourt, Canada. The subject merchandise, identified in your letter as models Q35S, Q42P, Q42CD, Q52S, Q100, A75, A2X50, A150, AND A201 are described in the submitted literature as internal combustion piston engines used in remotely piloted vehicles (RPV's). RPV's are used for commercial and military purposes to replace and represent full size aircraft, and where cost and risk to human life are paramount considerations. RPV's fly from R/C air fields in designated areas. They take off on wheels or via pneumatic, hydraulic or rocket launchers. After take off, the aircraft is guided electronically through a series of manoeuvres. Recreational pilots usually follow aerobatic routines that simulate full size aircraft. RPV's are designed to follow a designed pattern to accomplish such tasks as live gun target, photo reconnaissance, aerial photography and movie filming, crop dusting, and electric powerline surveillance.

The applicable subheading for the engines will be 8407.10.00, Harmonized Tariff Schedule of the United States (HTS), which provides for "Spark ignition reciprocating or rotary internal combustion piston engines: Aircraft engines, free of duty.

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