CLA-2-84:RR:NC:MM:106 F89859

Mr. Ernesto Bustamante
William F. Joffroy, Inc.
240 N. Freeport Drive
Nogales, AZ 85621

RE: The tariff classification of blades and damper seals for various gas turbine engines from Mexico

Dear Bustamante:

In your letter dated July 6, 2000, on behalf of Walbar, Inc., you requested a tariff classification ruling.

The merchandise in question is a variety of blades and damper seals for use in a variety of gas turbines.

The blades are internal components of gas turbines used to direct airflow to the turbine section of the engine. All of the blade part numbers in your request will be used in turbofan gas turbines for use in commercial aircraft.

The damper seals are internal components of gas turbines used to keep the blades from vibrating. Some of these seals will be used in turbofan aircraft turbines, while the balance will be used either in commercial helicopter turboshaft gas turbines or industrial turboshaft gas turbines.

The applicable subheading for the blades and those damper seals used in turbofan aircraft turbines will be 8411.91.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of aircraft turbojet gas turbines. The rate of duty will be free.

The applicable subheading for those damper seals used in helicopter turboshaft gas turbines will be 8411.99.9090, HTS, which provides for parts of aircraft gas turbines, other than turbojets or turbopropellers. The general rate of duty will be 2.4 percent ad valorem. Articles classifiable in this subheading which are products of Mexico and are certified for use in civil aircraft in accordance with General Note 6, HTS, are entitled to duty free treatment under the Agreement on Trade in Civil Aircraft upon compliance with all applicable regulations.

The applicable subheading for those damper seals used in industrial turboshaft gas turbines will be 8411.99.9060, HTS, which provides for parts of nonaircraft gas turbines, other than turbojets or turbopropellers. The general rate of duty will be 2.4 percent ad valorem.

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 212-637-7036.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division