CLA-2-88:OT:RR:NC:N1:106
Duane D. Howsare, Customs & Tax Compliance Manager
The Goodyear Tire & Rubber Company
200 Innovation Way
Akron, OH 44316-0001
RE: The tariff classification of an airship tail assembly from Germany
Dear Mr. Howsare:
In your letter dated April 15, 2013 you requested a tariff classification ruling.
The item under consideration has been identified as a tail assembly used on an airship. The tail assembly includes the horizontal and vertical stabilizers, elevators and rudder.
You state in your request that the tail assembly components are made of carbon fiber shell construction and are each secured to the airship at four connection points. The purpose of the horizontal and vertical stabilizers, elevators and rudder is to control heading and altitude by the movement of one or more of the evenly spaced control surfaces, which shall be hinge mounted to the tail planes at the aft of the airship.
The applicable subheading for the airship tail assembly will be 8803.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts of goods of headings 8801 to 8803: Other: Other: 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 the National Import Specialist at (646) 733-3013.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division