CLA-2 CO:R:C:S 556448 RA
TARIFF NO: 9808.00.80
Patrick K. McCooey
Customs Supervisor
Mitsubishi International Corp.
520 Madison Avenue
New York, New York 10022
RE: Free entry of middeck lockers for space shuttle if certified
by NASA
Dear McCooey:
This is in response to your letter of December 4, 1991,.
requesting a ruling on the possible duty exemption for certaln
middeck lockers which will be imported from Japan for use as
support equipment in connection with launches into space of space
shuttles.
FACTS:
You enclose letters, brochures, etc., from McDonnell
Douglas, the prime contractor, and Spacehab who has a launch
services agreement with the National Aeronautics and Space
Adminstration (NASA) and who has subcontracted with your company
to furnish the lockers. These letters, together with other
enclosed technical data, explain how the lockers will be
incorporated into the space modules which will be launched into
space in accordance with NASA specifications. You also provide a
copy of the launch services agreement between NASA and Spacehab.
ISSUE:
Will the imported lockers qualify for free entry under
subheading 9808.00.80, Harmonized Tariff Schedule of the United
States (HTSUS)?
-2-
LAW AND ANALYSIS:
Subheading 9808.00.80, HTSUS provides or the free entry of
"articles for [NASA] and articles... importecl to be launched
into space under launch services agreements" with NASA, if the
materials are certified by NASA to the Commissioner of Customs
as importecl to be launched into space as spare parts or unicluely
associated support equipment or use in connection with a launch
into space. It is clear from the materials submitted that the
lockers are imported to be launched into space. Accordingly, we
are of the opinion that the lockers satisfy the requirement of
the subheading that they consist of articles imported to be
launched into space under a launch services agreement.
However, in order to be accorded free entry under the
provision of the statute, it is necessary prior to importation to
have a duly authorized officer of NASA issue a certificate which
indicates that the article meets the other requirement of
subheading 9808.00.80, HTSUS, that it is necessary and uniquely
associated equipment for use in connection with a launch into
space.
HOLDING:
Middeck lockers imported to be launched into space under a
launch services agreement with NASA will qualify for free entry
under the provisions of subheading 9808.00.80, HTSUS, if
certified by NASA to be necessary support equipment for use in
connection with a launch into space.
Sincerely,
John Durant, Director
Commercial Rulings Division