CLA-2-84:S:N:N1:109 868429
Mr. Robert A. DeCamp
Myers International Trade Services, Inc.
33 West Service Road
P.O. Box 188
Champlain, New York 12919
RE: The tariff classification of aircraft engine kits from
Canada.
Dear Mr. DeCamp:
In your letter dated October 29, 1991, you requested a
tariff classification ruling on behalf of Pratt and Whitney
Canada, Longueuil, Quebec, Canada.
Your letter describes the kits as follows:
The fuel nozzles, identified in the submitted literature as kit
AFS 04311, disc and blades 2nd, identified in the submitted
literature as kit AFS 04313, disc and blades 3rd, identified in
the submitted literature as kit AFS 04314, and lower rotor
assembly, identified in the literature as kit AFS 04315 are
parts of the compressor unit of the engine.
The flame tube assembly, identified in the submitted literature
as kit AFS 04312, is a part of the gas generator assembly.
There are twenty one kits in all. Each kit will be
assembled into a major component of the engine. Fifteen kits,
AFS 04301 through AFS 04315, constitute an unassembled JT15D
aircraft engine. The JD15D engine is a light weight twin spool,
front turbofan, jet propulsion engine. Five of the kits, AFS
04316 through AFS 04320, constitute options to be used in
combination with the other kits. The final kit, AFS 04322, is an
unassembled shipping container designed to ship the assembled
engine to the ultimate purchaser. The other sixteen kits are the
subject of rulings 868426, 868429, 868441, and 868442.
The applicable subheading for kits AFS 04301 through AFS
04315, if imported together in the same shipment, will be
8411.11.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for "[t]urbojets: [o]f a thrust not
exceeding 25 KN."" The rate of duty will be 5 percent ad
valorem.
The applicable subheading for kits AFS 04311, AFS 04312, AFS
04313, AFS 04314, and AFS 04315, imported separately, will be
8411.91.9080, Harmonized Tariff Schedule of the United States
(HTS), which provides for "[p]arts of turbojets or
turbopropellers, other than cast iron parts." The rate of duty
will be 3.7 percent ad valorem.
Goods classifiable under subheading 8411.11.4000, HTS, which
have originated in the territory of Canada, will be entitled to a
2 percent (1 percent in 1992) rate of duty under the United
States - Canada Free Trade Agreement (FTA) upon compliance with
all applicable regulations.
Goods classifiable under subheading 8411.91.9080, HTS, which
have originated in the territory of Canada, will be entitled to a
1.4 percent (0.7 percent in 1992) rate of duty under the United
States - Canada Free Trade Agreement (FTA) upon compliance with
all applicable regulations.
Articles classifiable under subheading 8411.11.4000 and
8411.91.9080, which are products of Canada, and are certified for
use in civil aircraft in accordance with General Note 3(c)(iv),
HTS, are entitled to duty free treatment under the Agreement on
Trade in Civil Aircraft upon compliance with all applicable
regulations. In order to be eligible for free entry under the
civil aircraft agreement under General Note 3(c)(iv) you must
have a valid agreement on file at each of the ports that you
enter this merchandise. The agreement must be renewed each year.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport