CLA-2-88:OT:RR:NC:N2:206

Donald Cummins
Air Data Solutions LLC
502 Airport Rd
Natchitoches, LA 71457

RE: The tariff classification of an aircraft from Germany

Dear Mr. Cummins:

In your letter dated July 1, 2025, you requested a tariff classification ruling.

The article under consideration is a used 2022 Aircraft, Tecnam P2012 Special Missions Platform (SMP), which is designed for carrying aerial mapping sensors. It is equipped with two Next Generation electronically controlled turbo-charged piston engines. The aircraft contains two large 24” factory engineered and installed camera ports and 140 amps high output sensor power. The aircraft is designed to sit eleven (11) passengers. It features Garmin products, such as avionics suite, autopilot, flight stream, flight management system, etc., and Bose A30 Headsets for the operators. The unladen weight of the aircraft is 2,416 kg.

The applicable subheading for the will be 8802.30.0180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other aircraft (for example, helicopters, airplanes, except unmanned aircraft of heading 8806); spacecraft (including satellites) and suborbital and spacecraft launch vehicles: Airplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg: Used or rebuilt: Other aircraft.” 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 8802.30.0180, 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 Liana Alvarez at [email protected].
Sincerely,

(for)
James Forkan
Acting Director
National Commodity Specialist Division