CLA-2-84:OT:RR:NC:N1:102
Ms. Wendy F. Martinez
StandardAero
3523 General Hudnell
San Antonio, TX 78226
RE: The tariff classification of installation and build kits for gas turbine engines
Dear Ms. Martinez:
In your letter dated August 2, 2010 you requested a tariff classification ruling.
The articles in question are described as an “installation” kit for a compressor assembly and a “build” kit for gearbox assembly. The installation kits contain various parts that are required during the installation of major modules, such as the compressor module, of a gas turbine engine. Build kits contain replacement parts that will be used in the “buildup” of a major module, such as the gearbox assembly, as part of its final assembly after repair, maintenance and/or overhaul.
The kits in question both contain an assortment of gaskets, packing, seals and similar joints made up of various materials, including paper, metal, plastic and rubber.
In your request you suggest that the installation kit for the compressor module is classified as parts of the gas turbine engine in heading 8411, Harmonized Tariff Schedule of the United States (HTSUS) and that the build kit for the gearbox assembly is classified as parts of the gearbox in heading 8483, HTSUS. However, while the installation and build kits may be, prima facie, parts of the assemblies in which they are used, we find that the kits are more specifically provided for as sets of gaskets and similar joints in heading 8484, HTSUS.
The applicable subheading for the installation and build kits will be 8484.90.0000, HTSUS, which provides for sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings. The rate of duty will be 2.5 percent ad valorem.
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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division