CLA-2-85:OT:RR:E:NC:N1:108

Mr. Guillermo Gonzalez
Spirit AeroSystems Inc.
3801 S Oliver M/C K12-15
Wichita, KS 67210

RE: The tariff classification of an avionic radio navigational rack system from Canada.

Dear Mr. Gonzalez:

In your letter dated May 15, 2008, you requested a tariff classification ruling.

The merchandise in question, based on the information supplied, is a radio navigational rack system, which is installed in an aircraft. This system is a composite machine that is stated to be comprised of a Right Integrated Navigational Radio (INR), a Left & Right Low Range Radio Altimeter (LRRA), and Left & Right Distance Measuring Equipment (DME), as well as their respective wire harnesses, all of which are mounted within an aluminum rack housing. The INR is a radio navigational aid apparatus that receives signals from the ground navigational equipment to assist in the approach and landing of an aircraft. The LRRA operates as radar apparatus that measures the height of an airplane, which is used to assist the flight crew during approach and landing operations. The DME performs the radio navigational aid function of determining the slant range (line of sight) distance from the airplane to a ground-based beacon. The INR, LRRA, and the DME are all working in conjunction with one another to perform complementary avionic radio navigational functions. This office believes that the principal function of this system is performed by the radio navigational aid apparatus.

The applicable subheading for the avionic radio navigational rack system will be 8526.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Radar apparatus, radio navigational aid apparatus and radio remote control apparatus: Other: Radio navigational aid apparatus: Other. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Lisa Cariello at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division