CLA-2-88:OT:RR:NC:N2:206
Joseph Lovegren
Shimadzu Precision Instruments, Inc.
3645 North Lakewood Blvd
Long Beach, CA 90808
RE: The tariff classification of a flap drive power unit from Japan
Dear Mr. Lovegren:
In your letter dated August 22, 2018, you requested a tariff classification ruling.
The item under consideration has been identified as a Flap Drive Power Unit used in commercial jets. The unit consists of a power unit (gearbox), a hydraulic control module, a control assembly, a hydraulic drive motor, an alternate backup electric drive motor, reduction gear trains, an output shaft, an input lever mechanism, a torque limiter and attaching adapters, tubes and fittings. All components are bolted together to form a complete flap drive power unit.
You state that the flap drive power unit operates with hydraulic system fluids and provides mechanical transfer of force through an output shaft to operate torque tubes and transmissions to the leading or trailing edge flaps.
You inquired in your letter whether the flap drive power unit is correctly classified under heading 8803, Harmonized Tariff Schedule of the United States (HTSUS), as parts of aircraft or heading 8412, HTSUS, as hydraulic motors.
It appears that the flap drive power unit is advanced beyond a hydraulic motor or a hydraulic system described in heading 8412. It does not rely on the external hydraulic power source in order to operate. As a result, it is more accurately described as a part of aircraft in heading 8803, HTSUS.
The applicable classification subheading for the Flap Drive Power Unit will be 8803.30.0030, 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 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division