CLA-2-84:OT:RR:NC:N2:201

Bill Kim
DEBO International
Seo-Gu, Cheolgna Limero 109 Hoban 253-1501
Incheon 22735
South Korea

RE: The tariff classification of turbine nozzle castings from South Korea

Dear Mr. Kim:

In your letter dated May 30, 2025, you requested a tariff classification ruling.

The items under consideration have been identified as three (3) turbine nozzle castings, Part #s EDG-1058-000-01, TASA-331E2221, and 68-10, used in aircraft.

Part EDG-1058-000-01 is a “Stage 1” turbine nozzle casting. You state that these castings will be further machined to make stage 1 turbine nozzles for gas turbines, specifically Model # GTCP-331-350, which are installed in Airbus A330 and A340 aircraft.

Part TASA-331E2221 is a “Stage 2” turbine nozzle casting. You state that these castings will be further machined to make stage 2 turbine nozzles for gas turbines, specifically model # GTCP-331-350, which are installed in Airbus A330 and A340 aircraft.

Part 68-10 is a “Stage 3” turbine nozzle casting. You state that these castings will be further machined to make stage 3 turbine nozzles for gas turbines, specifically model # GTCP-331-350, which are installed in Airbus A330 and A340 aircraft.

The main function of turbine nozzles is to direct hot airflow from combustor to turbine blades so that the blades can be rotated with maximum efficiency. The turbine nozzle will be attached to turbine case with bolts/nuts. You state that all three turbine nozzle castings are made of a Nickel-base alloy, commercially known as “Mar-M247” and “INCO 738LC.”

In your request, you suggest classification in subheading 8411.91.9085, Harmonized Tariff Schedule of the United States (HTSUS). We concur. The applicable subheading for the aircraft turbine nozzle castings will be 8411.91.9085, HTSUS, which provides for “Turbojets, turbopropellers and other gas turbines, and parts thereof: Parts: Of turbojets or turbopropellers: Other: Parts of aircraft turbines: Other.” The general rate of duty will be Free

Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 8411.91.9085, HTSUS, listed above.

The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Matthew Sullivan at [email protected].

Sincerely,

(for)
Steven A. Mack
Director
National Commodity Specialist Division