CLA-2-88:OT:RR:NC:N1:106
Timothy K. Dugan, International Trade Compliance Manager
Landing Systems
Goodrich Corporation (A UTC Aerospace Systems Company)
101 Waco Street
Troy, OH 45373-3872
RE: The tariff classification of an Inner Wheel Half, an Outer Wheel Half and Brake Piston Housing forgings from Russia Correction to Ruling Number N257881
Dear Mr. Dugan,
This replaces Ruling Number, dated October 21, 2014, which contained a clerical error. We inadvertently provided you with an incorrect classification number for the subject items. A complete corrected ruling follows.
In your letter dated October 1, 2014, you requested a tariff classification ruling. Engineering diagrams, engineering specifications and processing steps were included in your submission.
The items under consideration are wheel halves (inner and outer) and a brake piston housing forgings made of T6 Aluminum Alloy (UNS A92014). You state that the forgings are produced by hammering or pressing a cast aluminum ingot or fabricated stock (made form previously rolled, hand forged, or extruded aluminum) of suitable quality and composition using a closed die forging process, and must at least comply with the requirements of SAE AMS 4133 and SAE AMS 2355.
The forgings are then etched by swabbing or immersing them in an aqueous solution of sodium hydroxide and thoroughly rinsed in water. This process is followed by a wash in nitric acid or in chromic-sulfuric acid solution to produce a surface suitable for visual inspection.
You claim that the further processing of the inner and outer wheels and the brake piston housing is being done after the importation. The post importation processing include boring, milling, shot peening, anodizing, painting and assembly.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes.
GRI 2 states (a) any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. Based on the engineering diagrams and specifications provided to this office, it has been determined that the wheel halves and the brake piston housing forgings have the essential character of the finished article.
The applicable subheading for the Inner and Outer Wheel Halves and Brake Piston Housing is 8803.20.0030, HTSUS, which provides for “Parts of goods of heading 8801 or 8802: Undercarriages and parts thereof: For use in civil aircraft: Other.” The general rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division