CLA-2-84:RR:NC:MM:106 H81222
Mr. Joseph P. Brick
KPMG LLP
Chartered Accountants
Suite 3300 Commerce Court West
PO Box 31 Stn Commerce Court
Toronto ON MSL 1B2
RE: The tariff classification of aero-derivative turbo-jets from the United Kingdom.
Dear Mr. Brick:
In your letter dated May 7, 2001, on behalf of Rolls Wood Group Limited, you requested a tariff classification ruling. You submitted descriptive literature with your request.
The articles in question are the Rolls-Royce Avon and Rolls-Royce RB-211 turbo-jets, also identified by you as gas generators, both of which have a thrust exceeding 25 kN. You indicate that the merchandise does not include any other components, such as free power turbines, generators or compressors. These turbo-jets/gas generators are designed for use in a variety of industrial applications.
The Rolls-Royce RB-211 provides thrust for a wide range of aircraft, including the Boeing 747, the Boeing 767, the Boeing 757 and the Lockheed L-1011. In its aircraft configuration, the engine comprises a low pressure bypass fan, an intermediate pressure compressor and a high pressure compressor each driven by its own turbine. In adapting the engine for industrial use, the bypass fan and fan turbines are removed. This results in a twin spool gas generator which is capable of producing thrust levels in the order of 97.8 kN.
The Rolls-Royce Avon incorporates a seventeen stage, single spool compressor, eight individual combustion chambers, and a three stage turbine to drive the compressor. The turbo-jet/gas generator accepts a variety of fuels including natural gas and Jet A1 (kerosene). Typical thrust levels produced by the Avon Gas Generator are approximately 48.9 kN.
Both the Avon and the RB-211 operate in the following manner. The engine ingests a large volume of air through the front opening. The air is squeezed or compressed to many times atmospheric pressure by the lower pressure compressor. In the combustion chamber, fuel and air are mixed together and ignited. The resulting hot gases are expanded over the high pressure turbine. The high pressure turbine drives the low pressure compressor in the front end which causes more air to be ingested through the front opening. What remains is residual gas energy (thrust) either for expansion through a propulsive nozzle or through a separate free power turbine.
The applicable subheading for the adapted turbo-jets will be 8411.12.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other turbojets of a thrust exceeding 25 kN. The rate of duty will be free.
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
Patrick J. Wholey at 212-637-7036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division