CLA-2-87:OT:RR:NC:N1:106
Carmen R. Morrow
Rolls-Royce North America, Inc.
225 South Meridian Street, Mail Code: N3-10
Indianapolis, Indiana 46225
RE: The tariff classification of a turbofan sealing wire from Great Britain
Dear Ms. Morrow,
In your letter dated October 7, 2019, you requested a tariff classification ruling. The sample which you provided will be retained by this office.
The item under consideration has been identified as a Turbofan Sealing Wire (Part FW21440). You state in your request that the sealing wire is used on the Trent 980 turbofan gas turbine aircraft engine and is designed to seal between the intermediate pressure turbine blades and acts as a damper for the blades. It is constructed of cobalt per material specification MSRR 7091, has a cross sectional dimension of 1.422 millimeters (mm) and is uniform with no portion exceeding 16 mm.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. GRI 3(a) states in pertinent parts, “The heading which provides the most specific description shall be preferred to headings providing a more general description.”
You suggested a possible classification of the Turbofan Sealing Wire under subheading 8105.90.0000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap: Other.” During our teleconference on November 12th, 2019, you demonstrated the wire’s exact location and function. It appears that the wire is an integral component of a turbofan blade. As a result, we do not agree with your proposed classification in heading 8105, as this article would not be classified as an “other article of cobalt” since it is more specifically provided for as a part of turbofans in heading 8411, HTSUS.
The applicable subheading of the Turbofan Sealing Wire (Part FW21440) will be 8411.91.9085, HTSUS, which provides for “Turbojets, turbopropellers and other gas turbines, and parts thereof: Parts: Of turbojets or turbopropellers: Other: Parts of aircraft turbines: Other.” The general rate of duty will be Free.
The applicable classification subheading 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/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