CLA-2-88:OT:RR:NC:N1:N1
Rendae Flaig
Goodrich Corporation
2604 Highway 20 North
Jamestown, ND 58401
RE: The tariff classification of aircraft components from the United States
Dear Ms. Flaig:
In your letter dated December 13, 2010 you requested a tariff classification ruling.
The articles under consideration have been identified as aircraft components used in aircraft cargo handling systems; specifically the roller assemblies used to manipulate cargo inside the aircrafts hold, and the control panel assembly that controls the system.
The first article, the Roller Tray Assembly (Part # 77F2028-6), supports rollers which transport cargo pallets and containers while the aircraft is on the ground, providing mounting structure for restraints which hold pallets and containers in place during flight. Interface attached via quick release hardware to fittings on the aircraft floor.
The applicable subheading for the Roller Tray Assembly (Part # 77F2028-6) will be 8803.30.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…of…[aircraft]: Other parts of airplanes…: For use in civil aircraft: Other”. The general rate of duty will be Free.
The second article, the Master Control Panel Assembly (Part # 77FE120-4), consists of a multidirectional joystick switch, several COTS (commercial off the self) push-button switches and several indicator lights within a panel designed for recess mounting into the interior side wall if an aircraft cargo bay. The Master Control Panel Assembly is a low voltage control panel designed to control the movement of cargo within an aircraft’s cargo handling system.
In your request you suggest classification of the Master Control Panel Assembly (Part # 77FE120-4) in 8808.30.0030, which provides for, “Parts…of…[aircraft]: Other parts of airplanes…: For use in civil aircraft: Other”.
Classification of goods in the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... ”.
Section XVII, Note 2 (f) states:
“The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this Section: (f) Electrical machinery or equipment.”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8537.10 provides for, “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V”.
The applicable subheading for the Master Control Panel Assembly (Part # 77FE120-4) will be 8537.10.9070, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other”. The general rate of duty will be 2.7%.
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 http://www.usitc.gov/tata/hts/.
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 on the Roller Tray Assembly, contact National Import Specialist Mark Palasek at (646) 733-3013. If you have any questions regarding the ruling on the Master Control Panel Assembly, contact National Import Specialist Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division