CLA-2-84:OT:RR:NC:N2:206
Joseph Lovegren Shimadzu Precision Instruments, Inc. 3645 N. Lakewood Blvd. Long Beach, CA 90808
RE: The tariff classification of a landing gear actuator from Japan.
Dear Mr. Lovegren,
In your letter dated August 17, 2020, you requested a tariff classification ruling. Pictures and other descriptive literature were submitted with your request.
The merchandise is the Landing Gear Truck Positioner Actuator Assembly (Part Number 734-17360), which is a single piston two (2) position cylinder type hydraulic telescoping actuator. It is mounted on the main landing gear truck, which is connected to the undercarriage of Boeing 777 commercial airplane. The Actuator is used on the airplane to position the Landing Gear truck for air/ground sensing and for stowing the gear in the wheel well after takeoff. The Actuator consists of a single rod piston, a floating piston, a barrel, an end cap, a head end, a rod end, a rapid response relief valve, a directional control valve, a pilot check valve, check valves, restrictors, and snubbing provisions.
Tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the principles set forth in the General Rules of Interpretation (GRIs). GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes.
Consideration was given to classifying the Landing Gear Positioner Actuator Assembly in heading 8803, HTSUS, which provides for parts of aircraft, as you suggested. However, pursuant to Note 2(e) to Section XVII, motors and engines of Chapter 84 are excluded from this Section. Based on the operation manual you submitted, the Actuator is a hydraulic cylinder described by the terms of heading 8412, HTSUS. Thus, it is excluded from Section XVII, and specifically heading 8803, HTSUS.
The applicable subheading for the Landing Gear Truck Positioner Actuator Assembly (Part Number 734-17360) will be 8412.21.0045, HTSUS, which provides for “Other engines and motors, and parts thereof: Hydraulic power engines and motors: Linear acting (cylinders): Other: Telescoping.” The duty rate 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