CLA-2-88:OT:RR:NC:1:106
Mr. Edgar Ruelas
Rohr Inc. Div. UTC Aerospace Systems
850 Lagoon Drive
Chula Vista, CA 91910
RE: The tariff classification of aircraft parts from Mexico
Dear Mr. Ruelas:
In your letter dated November 26, 2012 you requested a tariff classification ruling. You submitted descriptive literature and photographic representations of each of the items.
The products to be imported are the following aircraft parts and their respected part numbers: a doubler (# 740-1100-185), a bulkhead, (# 314-2173-3), a stiffener (# 314-2172-20), a cap angle (# 224-2111-339), and a bracket (# 740-0273-505).
The doubler part has a concave shape that provides structural support to the aircraft’s Nacelle Outer Duct. The bulkhead part has a curved shape and provides structural support to the interior parts of the aircraft’s inlet cowl. The cap angle has a rectangular shape that is used as a connector to assemble two metal layers and forms the trailing edge of the aircraft Nacelle’s Bulkhead assembly; and it also provides structural body to the bulkhead. The stiffener has a rectangular shape that provides support to the base of the aircraft Bulkhead assembly. The bracket provides support and mounts hydraulic lines and electrical wire harnesses in the Torque Ring assembly.
The above mentioned parts are to be incorporated and used solely in commercial aircrafts. These parts are necessary for the full function of the nacelle and completion of an aircraft.
The applicable subheading for the doubler, bulkhead, stiffener and cap angle will be 8803.30.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts of goods of heading 8801 or 8802: Other parts of airplanes…: For use in civil aircraft: Other”. The duty rate will be Free.
The applicable subheading for the bracket will be 8302.49.6055 HTSUS, which provides for base metal mountings, fittings and similar articles, other mountings, fittings and similar articles, and parts thereof, other, other, of iron or steel, of aluminum or of zinc, other, for aircraft, vessels and other vehicles (except motor vehicles) of section XVII. The duty rate will be 5.7 percent ad valorem. Articles classifiable under subheading 8302.49.6055, HTSUS, are certified for use in civil aircraft in accordance with General Note 6, HTSUS, are entitled to duty free treatment under the Agreement on Trade in Civil Aircraft upon compliance with all applicable regulations.
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, contact National Import Specialist Matthew Sullivan at (646) 733-3013.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division