CLA-2-88:OT:RR:NC:N1:106
Duane Howsare, Customs & Tax Compliance Manager
The Goodyear Tire & Rubber Company
200 Innovation Way
Akron, OH 44316-0001
RE: The tariff classification of airship landing gears from Germany and the U.S.
Dear Mr. Howsare,
In your letter dated June 25, 2013, you requested a tariff classification ruling.
The items being considered has been identified as Zeppelin Airship Landing Gears. You state in your request that the Zeppelin Airship Landing Gears are imported as a set (Part # 07 321 2000-240 (Front) and Part # 07 322 2000-240 (Aft, aka: Rear). The front unit has a gas damper and the rear unit has an oil and gas damper. The damper eliminates force when the airship bounces during the landing process. Each Landing Gear consists of a steel metal sheet welded structure and a wheel assembly with aviation vulcanized rubber tires. Each Landing Gear leg contains bearings that allow for a pivot movement. You also state that the Zeppelin Airship Landing Gear’s country of origin is Germany, with the exception of the wheel assembly and aviation tires whose country of origin is the United States. Each Landing Gear has an approximate net weight of 85 kilograms. The overall dimensions of each of the complete Landing Gear structures are 1.95 meters in height; 0.30 meters in width and 1.23 meters in length.
The applicable classification subheading for the Zeppelin Airship Landing Gears (Part # 07 321 2000-240) (Front) and (Part # 07 322 2000-240) (Aft, aka: Rear) will be 8803.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts of goods of heading 8801 or 8802: Undercarriages and parts thereof: For use in civil aircraft: Other”. The general rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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 this ruling, please contact National Import Specialist Patrick Dellamura at 646-733-3017.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division