CLA-2-88:RR:NC:MM:106 C87496
Mr. Marc D. Torrence
V. Alexander & Co., Inc.
P.O. Box 291929
Nashville, TN 37229-1929
RE: The tariff classification of wing stringer extrusions for
aircraft from the United Kingdom.
Dear Mr. Torrence:
In your letter dated May 11, 1998, on behalf of The
Aerostructures Corporation (TAC), you requested a tariff
classification ruling. You included descriptive literature with
your request.
You will be importing five models of wing stringer
extrusions, identified as part numbers J4356, J4357, J4350, J8070
and J4353. The stringer extrusions range in length from 76.10
inches to 499.06 inches. These stringers are made of an aluminum
alloy and are identifiable by their "H" shape. After
importation, TAC will perform a variety of finishing operations:
milling, deburring, chamfering, drilling of holes, heat
treatment, inspection, priming and painting. Subsequently, the
finished stringers will either be shipped to BAe Airbus where
they would be assembled onto the wing panels, or, they will be
sent to the assembly department at TAC where the stringers are
riveted to each hand of a wing panel. The wing panels will then
be joined together and exported for incorporation into a complete
A319/A320 aircraft wing. In their imported condition, the
unfinished stringer extrusions are clearly dedicated to use as
and have the essential character of a finished aircraft part.
The applicable subheading for the wing stringer extrusions
for aircraft will be 8803.30.0030, Harmonized Tariff Schedule of
the United States (HTS), which provides for other parts of
airplanes for use in civil aircraft, other. The rate of duty
will be Free.
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, contact National Import Specialist
Patrick J. Wholey at 212-466-5668.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division