CLA-2-84:OT:RR:NC:N1:106
Edward MacDonald, Senior ICC Administrator
Standard Aero (San Antonio) Inc.
Trade Compliance
3523 General Hudnell Drive
Building 360, Room 213
San Antonio, TX 78226-2032
RE: Correction to Ruling Number N263195
Dear Mr. MacDonald,
This replaces Ruling Number NY N263195, dated April 13, 2015, which contained factual errors. Pursuant to our email correspondence of April 20, 2015, you indicated that the M250-C20 is a model series, which includes the C20, C20B, C20F, C20J, C20S, & C20W model which are all flight engines.
You further clarified that the only model that the KS4 specification is built to, for shipboard power generation, is the C20B and that with the exception of the C20B model, the other model engines are flight only with no companion model. A complete corrected ruling follows.
In your letter dated February 4, 2015, you requested a tariff classification ruling.
The items being considered have been identified as the Rolls Royce Series A250/C20 Engines; a Rolls Royce B17 Engine and a Rolls Royce KS4 Engine.
You state in your request that StandardAero is a certified maintenance, repair and overhaul (MRO) facility for Rolls Royce Corporation. StandardAero has clients within North America and internationally. All of the engines shipped across borders are for repair, overhaul, test or rentals to be returned to the customer or StandardAero upon completion or use.
The Rolls Royce Series A250/C20 Engine is a turboshaft aircraft engine which is primarily designed for use with a helicopter. The engine’s power measures 313 Kilowatts (kW).
The Rolls Royce B17 Engine is used solely in a Turbo propeller Aircraft. It contains a propeller mounted to the gearbox by a propeller box in order to drive the aircraft forward. The engine’s power measures 313 kW.
In your request, you state that the Rolls Royce KS4 Engine is not a flight engine and can be found on various US Navy Ships that utilize the 501K Turbine Engine. The KS4 is an industrial engine used to start the 501K Turbine Engine models. The engine’s power measures 313 kW.
In your ruling request, you suggested classification of the Rolls Royce A250-C20 Engine in heading 8411.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Turbojets, turbopropellers and other gas turbines, and parts thereof: Turbojets: Of a thrust not exceeding 25 kN: Aircraft turbines.”
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .”
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs.
As you stated in our emails, the Rolls Royce A250/C20B Engine is used on a helicopter and used as a base for the KS4, therefore it cannot be classified solely as a Turbojet for aircraft.
The applicable classification subheading for the Rolls Royce A250/C20B Engine will be 8411.81.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Turbojets, turbopropellers and other gas turbines, and parts thereof: Other gas turbines: Of a power not exceeding 5,000 kW: Other.”
The applicable classification subheading for the remaining models of the A250/C20 series, which include the C20, C20F, C20J, C20S and the C20W (which are all flight engines) will be 8411.11.4000, HTSUS, which provides for “Turbojets, turbopropellers and other gas turbines, and parts thereof: Turbojets: Of a thrust not exceeding 25 kN: Aircraft turbines.”
The applicable classification subheading for Rolls Royce B17 Engine will be 8411.21.4000, HTSUS, which provides for "Turbojets, turbopropellers and other gas turbines, and parts thereof: Turbopropellers: Of a power not exceeding 1,100 kW: Aircraft turbines.”
In your ruling request, you suggested classification of the Rolls Royce KS4 Engine in heading 8411.81.4000, (HTSUS), which provides for “Turbojets, turbopropellers and other gas turbines, and parts thereof: Other gas turbines: Of a power not exceeding 5,000 kW: Aircraft turbines.”
As you stated in your request, “The KS4 is not a flight engine and can be found on various US Navy Ships that utilize the 501K Turbine Engine. The KS4 is an industrial engine used to start the 501K Turbine Engine models”. Thus, it cannot be classified solely as an Aircraft turbine.
The applicable classification subheading for the Rolls Royce KS4 Engine will be 8411.81.8000, (HTSUS), which provides for, "Turbojets, turbopropellers and other gas turbines, and parts thereof: Other gas turbines: Of a power not exceeding 5,000 kW: Other.”
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
If you have any questions regarding the ruling, please contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division