CLA-2-88:OT:RR:NC:1:106

Mr. Duane Howsare
The Goodyear Tire & Rubber Company
200 Innovation Way
Akron, OH 44316-0001

RE: The tariff classification of an Assembled Zeppelin Airship Passenger Gondola from Germany

Dear Mr. Howsare:

In your letter dated July 30, 2013 you requested a tariff classification ruling.

The assembled Zeppelin Airship Passenger Gondola is attached to the bottom of the airship structural framework. The structure is made of carbon fiber with reinforced plastic. The dimensions of the airship are as follows: length 10.6m, width 2.493m, height 2.52m and a weight of 1,200kg. The airship passenger gondola is designed exclusively for Zeppelin airships. The airship passenger gondola provides room for both the passengers and the flight crew. The gondola comes equipped with a functional interior which contains two pilot seats, electric flight equipment which is a highly sophisticated glass cockpit developed exclusively for the Zeppelin airship, twelve passenger seats and one toilette.

The applicable subheading for the Assembled Zeppelin Airship Passenger Gondola will be 8803.90.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts of goods of heading 8801 or 8802: 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 National Import Specialist Nicholas Bartkus at (646) 733-3017.

Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division