CLA-2-88:OT:RR:NC:N2:206

Jack Chang
JFS CHB INC.
385 S Lemon Ave, E180 Walnut, CA 91789

RE:  The tariff classification of a space satellite from the United Kingdom

Dear Mr. Chang:

In your letter dated December 5, 2023, you requested a tariff classification ruling on behalf of your client, Astro Forge Inc.

The article under consideration is a satellite, which will eventually be launched into space. You state that the satellite consists of three main assemblies: instruments for testing, power systems, and propulsion systems. The instruments include cameras for taking photos, transceivers for communication, avionics boards for controlling flight, a computer for processing, and antennas for communication. The power systems consist of batteries, a solar array and solar array motors. The propulsion system consists of oxidizer tanks, fuel tanks, and thrusters.

The primary purpose of the satellite will be a fly by mission where the satellite tests autonomous navigation to a celestial body, i.e., asteroids, and takes high resolution photos of the celestial body. Further tests will be performed by the satellite with the onboard instruments. The satellite will stay in space for a duration of two years.

You have proposed classification of the satellite within heading 8517, Harmonized Tariff Schedule of the United States (HTSUS), which provides for telephones and other apparatus for the transmission or reception of voice, images or other data. The item concerned is an actual satellite (space vehicle/craft), which will be launched into space. This differs from the satellite antennas (earth bound transceiver units) identified within the rulings you cited within your request. A satellite vehicle/craft would be beyond the scope of heading 8517, HTSUS. Additionally, actual satellites are provided for specially elsewhere in the tariff.  

The applicable subheading for the satellite will be 8802.60.9040, HTSUS, which provides for “Other aircraft (for example, helicopters, airplanes, except unmanned aircraft of heading 8806); spacecraft (including satellites) and suborbital and spacecraft launch vehicles: Spacecraft (including satellites) and suborbital and spacecraft launch vehicles: Other: 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 at https://hts.usitc.gov/current.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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