CLA-2-98:RR:E:NC:SP:233
Doug Auten
Senior Customs Compliance Manager
American Airlines. Inc.
3900 North Mingo Road
Mail Drop 580
Tulsa, OK 74116
RE: The tariff classification of a non-routine airline maintenance toolkit.
Dear Mr. Auten:
In your letter dated June 25, 2007, you requested a tariff classification ruling.
You state that on a non-routine basis, operating as an international carrier, American Airlines’ bases in the United States assemble kits for an expedited repair of an aircraft or aircraft engine. These kits may consist of tools, equipment such as an aircraft engine hoist or sling, spare parts for an aircraft, spare parts for aircraft engines, items such as lubricants and gloves to support the repair and consumable parts such as nuts and bolts. When a specific repair is required at an international location, the kit to support the repair is exported, the repair work is performed and the kit is imported back into the United States. The contents of the kits will vary based on the required type of repair.
When a specific repair is required at an international location, the kit to support the repair is assembled in the United States, and then exported. The repair work is performed and the kit is imported back into the United States. The kit is imported solely for the account of American Airlines, who is also the exporter. The repair at the international location may be performed by a related or unrelated. The parts, tooling and other materials required to perform the repair may be of U.S. or foreign origin.
The applicable subheading for the non-routine maintenance toolkit will be 9801.00.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Professional books, implements, instruments, and tools of trade, occupation, or employment, when returned to the United States after having been exported for use temporarily abroad, if imported by or for the account of the person who exported such items.” The rate of duty will be free.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division