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

Linda Itani
Howmet Aerospace
926 East Lincolnway
La Porte, IN 46350

RE: The tariff classification and eligibility of aircraft parts under the Agreement on Trade in Civil Aircraft Agreement (CAA) from the United Kingdom

Dear Ms. Itani:

In your letter dated March 24, 2026, you requested a binding ruling concerning the eligibility for preferential treatment on unfinished turbine blades for use in a civil aircraft engine from the United Kingdom under Agreement on Trade on Civil Aircraft (CAA). You state that, after finishing work is performed in the United States, the items will be re-exported to the United Kingdom.

You provided, for our review, detailed communication sheets, schematic diagrams and outlines from Rolls-Royce; you further state that the turbine blades presented are specifically designed for use in a Rolls Royce BR715 civil aircraft engine.

The first item under consideration has been identified as an unfinished turbine blade part number FW75735.

The second item under consideration has been identified as an unfinished turbine blade part number BRH20081.

At the time of importation into the United States, you state that the blades are:

1. Dimensionally complete but unfinished, as they have not yet received required surface coatings 2. Not yet approved for installation in an aircraft engine at the time of importation; and 3. Identifiable as parts solely and principally used in civil aircraft engines

You express the parts are manufactured in the United Kingdom and are imported into the United States exclusively for the purpose of undergoing a specialized coating process, then exported back to the United Kingdom for certification and installation into the engine. Processing in the United States consists solely of:

1. Application of protective or functional coatings required for aircraft engine performance and durability 2. Associated inspection and quality verification related to the coating process

No additional machining, forming, or dimensional modification is performed in the United States. The coating operation does not change the essential character of the blades and does not convert the merchandise into a different article. After completion of all required processing, the blades and vanes will be submitted for and are expected to receive airworthiness approval from a foreign civil aviation authority whose approvals are recognized as equivalent.

Upon completion of all processing and certification, the blades will be incorporated into civil aircraft engines and used exclusively in civil aviation applications. The merchandise is not intended for military use or for use in non-aircraft applications

The applicable subheading for the unfinished turbine blades, part number FW75735 and BRH20081 will be 8411.91.9085, HTSUS, which provides for “Turbojets, turbo propellers and other gas turbines, and parts thereof: Parts: Of turbojets or turbo propellers: Other: Parts of aircraft turbines: Other.” The general rate of duty will be Free.

We note that subheading 8411.91.9085, HTSUS, is a CAA eligible provision. Accordingly, the aircraft part is eligible for duty-free treatment under the CAA.

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.

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” sub column 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 order to be considered a “civil aircraft” under GN 6(a)(ii), the product must meet the description of “civil aircraft”, as laid out in GN 6(b)(i), HTSUS:

For purposes of the tariff schedule, the term “civil aircraft” means any aircraft, aircraft engine, or ground flight simulator (including parts, components, and subassemblies thereof) - -

(A) that is used as original or replacement equipment in the design, development, testing, evaluation, manufacture, repair, maintenance, rebuilding, modification, or conversion of aircraft; and (B) (1) that is manufactured or operated pursuant to a certificate issued by the Administrator of the Federal Aviation Administration under [49 U.S.C. § 44704], or pursuant to the approval of the airworthiness authority in the country of exportation, if such approval is recognized by the FAA as an acceptable substitute for such an FAA certificate; . . .

The regulations implementing GN 6, HTSUS, are enumerated in 19 C.F.R. § 10.183, and the documentation requirements are in subsection 10.183(e). Subsection 10.183(e) provides that each entry claiming duty-free treatment under GN 6 as “civil aircraft” must be supported by documentation verifying that claim, including the written order or contract and other evidence. The regulation states that:

Evidence that the merchandise qualifies under the general note includes evidence of compliance with paragraph (a)(1) of this section concerning use of the merchandise and evidence of compliance with the airworthiness certification requirement of paragraph (a)(2)(i), (a)(2)(ii), or (a)(2)(iii) of this section, including, as appropriate in the circumstances, an FAA certification; [and/or] approval of airworthiness by an airworthiness authority in the country of export and evidence that the FAA recognizes that approval as an acceptable substitute for an FAA certification. . . .

19 C.F.R. § 10.183(e). The regulation further provides that this documentation does not need to be filed with the entry, but must be maintained in accordance with the general note and the recordkeeping requirements of 19 C.F.R. Part 163. CBP may also request production at any time to verify the CAA claim. See 19 C.F.R. § 10.183(e).

Based on the facts provided, you provided enough evidence to show that the above articles would, at this time, qualify for duty-free treatment under the Agreement on Trade in Civil Aircraft (“the Agreement”), also known in the HTSUS as 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 Matthew Sullivan at [email protected].
Sincerely,

(for)
James P. Forkan
Director
National Commodity Specialist Division