CLA-2-90:RR:NC:MM:114 C88109

Ms. Stephanie Moody

Gulfstream Aerospace Corporation

P.O. Box 2206

Savannah, Georgia 31402-2206

RE: The tariff classification of a HUD Alignment Tool from the United Kingdom

Dear Ms. Moody:

In your letter dated May 12, 1998 you requested a tariff classification ruling.

The HUD Alignment Tool is imported for use during the optical and mechanical installation of the HUD 2020 mounting tray into a Gulfstream aircraft. The tool is an optical fixture consisting of an aluminum alloy frame on which is mounted a 30 power magnification telescope and a bubble level. The optical tool is used to ensure that the HUD 2020 unit, when installed into the aircraft, will display its data at the correct position in reference to the pilot of the aircraft and the outside world.

The applicable subheading for the HUD Alignment Tool will be 9031.49.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical measuring or checking instruments, appliances and machines, other. The rate of duty will be 4.8 percent ad valorem.

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 Barbara Kiefer at 212-466-5685.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division