CLA-2-88:OT:RR:NC:N2:206
Bryan Norman
3538 Timothy Lane
Richmond, TX 77406
RE: The tariff classification of coil over shocks from New Zealand
Dear Mr. Norman:
In your letter dated November 26, 2025, you requested a tariff classification, marking, and eligibility under
the Civil Aircraft Agreement (CAA) ruling.
The article under consideration is the KONI Coil Over Shocks used in the landing gear of an
experimental/homebuilt personal use aircraft, specifically the Lancair 235 through 360 MK II aircraft. The
product consists of an aluminum housing, steel coil spring, buna o-ring and shock oil inside the housing, and
chrome piston rod. The item is anodized black and powder coated/painted coil spring. It is imported
assembled into one composite good. In our further communication, you stated that the coil over shocks is
designed specifically for your personal aircraft and cannot be used for any other purpose.
Classification
You suggested classification of the KONI Coil Over Shocks in subheading 8803.30.00, Harmonized Tariff
Schedule of the United States (HTSUS). However, this subheading no longer exists.
The applicable subheading for the KONI Coil Over Shocks will be 8807.30.0030, HTSUS, which provides
for “Parts of goods of heading 8801, 8802 or 8806: Other parts of airplanes, helicopters or unmanned aircraft:
For use in civil aircraft: Other.” The general rate of duty will be Free.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
Marking
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless
excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a
conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will
permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country
of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is
considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it
without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)),
provides that as a general rule marking requirements are best met by marking worked into the article at the
time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk,
molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides
that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate
purchaser unless deliberately removed is acceptable.
Section 134.32 lists the general exceptions to the marking requirements, one of which is relevant to the case
at issue:
(f) Articles imported for use by the importer and not intended for sale in their imported or any other
form;
As long as the district director or the Center director is satisfied that the KONI Coil Over Shocks will be used
only in the manner described above, they qualify for the country of origin marking exception set forth in 19
CFR 134.32(f) and, as such, they do not need to be marked to indicate their country of origin.
Civil Aircraft Agreement
The Agreement on Trade in Civil Aircraft was implemented by Title VI, “Civil Aircraft Agreement” of the
Trade Agreements Act of 1979 (Sec. 601, Pub. L. 96-39, 93 Stat. 144, 96th Cong., 1st Sess. 1979), effective
January 1, 1980, and became headnote 3 to schedule 6, part 6, Tariff Schedules of the United States
(“TSUS”). Headnote 3 to schedule 6, part 6, TSUS, became GN 3(c)(iv) when the Harmonized Tariff
Schedule of the United States (“HTSUS”) was enacted, and became GN 6, HTSUS, with minimal changes in
1995. GN 6, HTSUS, was then amended by section 12 of the Miscellaneous Trade and Technical Corrections
Act of 1996, Pub. L. 104-295, 110 Stat. 3514 (Oct. 11, 1996). Subsection (a) of GN 6, HTSUS, provides:
(a) Whenever a product is entered under a provision for which the rate of duty “Free (C)” appears in
the “Special” subcolumn and a claim for such rate of duty is made, the importer--
(i) shall maintain such supporting documentation as the Secretary of the Treasury may require;
and
(ii) shall be deemed to certify that the imported article is a civil aircraft, or has been imported
for use in a civil aircraft and will be so used.
In the instant case, the KONI Coil Over Shocks is classified under subheading 8807.30.0030, HTSUS. We
note that this subheading is not a CAA eligible provision. Accordingly, the coil over shocks is not eligible for
duty-free treatment under the CAA.
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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division