CLA-2-84:S:N:N1:109 868429

Mr. Robert A. DeCamp
Myers International Trade Services, Inc.
33 West Service Road
P.O. Box 188
Champlain, New York 12919

RE: The tariff classification of aircraft engine kits from Canada.

Dear Mr. DeCamp:

In your letter dated October 29, 1991, you requested a tariff classification ruling on behalf of Pratt and Whitney Canada, Longueuil, Quebec, Canada. Your letter describes the kits as follows:

The fuel nozzles, identified in the submitted literature as kit AFS 04311, disc and blades 2nd, identified in the submitted literature as kit AFS 04313, disc and blades 3rd, identified in the submitted literature as kit AFS 04314, and lower rotor assembly, identified in the literature as kit AFS 04315 are parts of the compressor unit of the engine.

The flame tube assembly, identified in the submitted literature as kit AFS 04312, is a part of the gas generator assembly.

There are twenty one kits in all. Each kit will be assembled into a major component of the engine. Fifteen kits, AFS 04301 through AFS 04315, constitute an unassembled JT15D aircraft engine. The JD15D engine is a light weight twin spool, front turbofan, jet propulsion engine. Five of the kits, AFS 04316 through AFS 04320, constitute options to be used in combination with the other kits. The final kit, AFS 04322, is an unassembled shipping container designed to ship the assembled engine to the ultimate purchaser. The other sixteen kits are the subject of rulings 868426, 868429, 868441, and 868442.

The applicable subheading for kits AFS 04301 through AFS 04315, if imported together in the same shipment, will be 8411.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[t]urbojets: [o]f a thrust not exceeding 25 KN."" The rate of duty will be 5 percent ad valorem.

The applicable subheading for kits AFS 04311, AFS 04312, AFS 04313, AFS 04314, and AFS 04315, imported separately, will be 8411.91.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for "[p]arts of turbojets or turbopropellers, other than cast iron parts." The rate of duty will be 3.7 percent ad valorem.

Goods classifiable under subheading 8411.11.4000, HTS, which have originated in the territory of Canada, will be entitled to a 2 percent (1 percent in 1992) rate of duty under the United States - Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 8411.91.9080, HTS, which have originated in the territory of Canada, will be entitled to a 1.4 percent (0.7 percent in 1992) rate of duty under the United States - Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Articles classifiable under subheading 8411.11.4000 and 8411.91.9080, which are products of Canada, and are certified for use in civil aircraft in accordance with General Note 3(c)(iv), HTS, are entitled to duty free treatment under the Agreement on Trade in Civil Aircraft upon compliance with all applicable regulations. In order to be eligible for free entry under the civil aircraft agreement under General Note 3(c)(iv) you must have a valid agreement on file at each of the ports that you enter this merchandise. The agreement must be renewed each year.

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