CLA-2-88:OT:RR:NC:N1:106

Ms. Valerie H. Holtrop, Managing Member
Worldwide Logistic Solutions LLC
18 Golden Wheat Lane
Wrightstown, WI 54180

RE: The tariff classification of a pedal assembly from Germany

Dear Ms. Holtrop:

In your letter dated December 6, 2011 you requested a tariff classification ruling on behalf of your client Wittgenstein Arena Inc.

The item under consideration is a pedal assembly that has three components. The main component is a simulated aircraft pedal device which simulates the force-feel of a particular aircraft when connected into a control loading system. It is used in flight simulators. It is made up of an actuator with electronic modules and force sensors. The second component is pedal toe brakes. This is a mechanical device which simulated the actual force experience by the pilot in the real aircraft. The third component is various cable units that transmit either force or CAN signals or 28VDC power around the control loading system (flight simulator).

The applicable subheading for the pedal assembly for flight simulators will be 8805.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles: Ground flying trainers and parts thereof: 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 Matthew Sullivan at (646) 733-3013.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division