CLA-2-83:OT:RR:NC:N1:121
Mr. Troy Crago-Edwards
Northrop Grumman Aerospace Systems
700 N. Douglas, Bldg. 902
Mail Drop MT10/W10
El Segundo, CA 90245
RE: The tariff classification of a mounting plate for an aircraft from an unknown country
Dear Mr. Crago-Edwards:
In your letter dated April 25, 2012, you requested a tariff classification ruling.
The merchandise under consideration, described as a “shim,” part number 3671217F06006-11, is an aluminum plate with three predrilled holes that is designed to permanently fit between a hinge and the Ground Control Panel (GCP) door. It functions as mounting hardware to support the connection between the GCP door and the hinge and also serves to level the surface of the GCP door with the surface of the aircraft fuselage.
You propose classification in subheading 8803.30.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of goods of heading 8801 or 8802, other parts of airplanes or helicopters, other. This office disagrees with your proposal. Explanatory Note 83.02 indicates that heading 8302, HTSUS, covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork…or the like. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles). Under the doctrine of ejusdem generis CBP has determined that the phrase "or the like" is sufficiently broad to include vessels, railway vehicles and aircraft. Since the subject “shim” serves a supporting/connecting function for an aircraft, we find that it meets the terms of heading 8302, HTSUS. Goods of heading 8302 are "parts of general use" as defined in Section XV, Note 2 (c). Section XVII, Note 2 states that “The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this section…(b) Parts of general use, as defined in note 2 to section XV, of base metal (section XV) or similar goods of plastics (chapter 39).” Accordingly, the subject “shim” cannot be classified in Section XVII, which includes heading 8803.
The applicable subheading for the aluminum mounting plate will be 8302.49.6055, HTSUS, which provides for base metal mountings, fittings and similar articles, other mountings, fittings and similar articles, and parts thereof, other, other, of iron or steel, of aluminum or of zinc, other, for aircraft, vessels and other vehicles (except motor vehicles) of section XVII. The duty rate will be 5.7 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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division