CLA-2-88:OT:RR:NC:N1:106
Norman C. Lubeck, Senior Consultant
The Goodyear Tire and Rubber Company
200 Innovation Way
Akron, OH 44316-0001
RE: The tariff classification of an unassembled supporting structure for a Zeppelin Airship from Germany.
Dear Mr. Lubeck,
In your letter dated July 3, 2014, you requested a tariff classification ruling on behalf of The Goodyear Tire and Rubber Company of Akron, Ohio.
The item under consideration has been identified as a supporting structure for the Zeppelin LZ N07-101 Airship, which must be disassembled in order to be laden onboard a vessel for transit from Germany to the United States. You state in your request that all of the components that comprise the supporting structure will be shipped together with all of the hardware necessary for its re-assembly upon arrival into the United States. You also confirmed during our telephone conversation, that only the necessary parts of the supporting structure without any extra components will be included in each shipment.
You describe the supporting structure as the skeleton around which the envelope (outer surface) of the Zeppelin is stretched. The supporting structure is comprised of longerons, crossbeams, tensioning rope sets, a nose cone, and attachment points for the gondola, but not the gondola itself.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRIs are applied, taken in order.
Per GRI 1, the supporting structure in its assembled state is properly classified in heading 8803 of Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts of goods of heading 8801 or 8802.”
GRI 2(a) states, that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
Pursuant to GRI 2(a), the applicable subheading for the unassembled Supporting Structure for the Zeppelin LZ N07-101 Airship will be 8803.90.9030, HTSUS, which provides for “Parts of goods of heading 8801 or 8802: Other: Other: For use in civil aircraft: 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, please contact National Import Specialist Liana Alvarez, at [email protected]
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division