CLA-2-85:S:N:N3:113 887142

Mr. Henry B. Hall
Hall Associates
88 Church Lane
Madison, CT 06443-2427

RE: The tariff classification of electrical deicers from the United Kingdom

Dear Mr. Hall:

In your letter dated June 8, 1993, on behalf of Dunlop Aviation Ice Protection Systems, you requested a tariff classification ruling. The merchandise is an ice protection product used on aircraft to prevent ice build-up. The product is constructed of a composite insulating material and a metal electric heating element. The elements are enclosed within the composite material and electrically connected with various wires and sensors. They may be formed to fit around intake ducts of an aircraft.

The applicable subheading for the deicers will be 8516.80.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for electrical heating resistors assembled only with simple insulated former and electrical connections, used for anti-icing and deicing. The rate of duty will be 3.9 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport