CLA-2-88:OT:RR:NC:N1:106
Regina Girsh, Import/Export Coordinator
Agusta Westland
3050 Red Lion Road
Philadelphia, PA 19114-1128
RE: The tariff classification of unframed aircraft windows from Switzerland
Dear Ms. Girsh,
In your letter dated June 17, 2015, you requested a tariff classification ruling.
The items being considered have been identified as a Window Panel, Windshield (front) (aka: transparency) (unframed) Part # 3G5211A01351 and a Hinged Panel, Windshield (side window) (aka: transparency) (unframed) Part # 3G5211A00831. You state that these items are specifically designed and will be used on an Agusta Westland Civil Certified Aircraft Model AW 139. The front transparency is constructed of stretched acrylic MIL-PRF-25690 and the multilayer side transparency is constructed of acrylic MIL-PRF-5425.
In your ruling request, you suggested an alternative classification in heading 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” According to Chapter 39, Note 2(t) “This chapter does not cover parts of aircraft or vehicles of section XVII.”
The applicable classification subheading for the Window Panel, Windshield (aka: Transparency) (unframed) Part # 3G5211A01351 and the Hinged Panel, Windshield, Side Window (aka: Transparency) (unframed) Part # 3G5211A00831 will be 8803.30.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts of goods of heading 8801 or 8802: Other parts of airplanes or helicopters: 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 Matthew Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division