CLA-2-84:RR:NC:MM:106 D87262

Ms. Michelle Reid
BAX Global
One Air Cargo Parkway East
Swanton, OH 43558

RE: The tariff classification of a power section assembly from Canada.

Dear Ms. Reid:

In your letter dated December 1, 1998, on behalf of Airwork Corporation, you requested a tariff classification ruling. You submitted descriptive literature with your request.

The power section assembly is a component of the Pratt & Whitney PT6T helicopter turboshaft engine. The power section assembly is comprised of the following components: nuts, engine lifting bracket, rear fireseal installation, no. 3 and 4 bearing housing support assembly, power turbine rotor installation, and exhaust duct assembly.

The applicable subheading for the power section assembly will be 8411.99.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of aircraft gas turbines. The rate of duty will be 2.4 percent ad valorem.

Articles classifiable under subheading 8411.99.9090, HTS, which are products of Canada, and are certified for use in civil aircraft in accordance with General Note 6, HTS, are entitled to duty free treatment under the Agreement on Trade in Civil Aircraft upon compliance with all applicable regulations.

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 the ruling, contact National Import Specialist Patrick J. Wholey at 212-466-5668.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division