NY 852177
May 15 1990
CLA-2-94:S:N:N1:233 852177
Ms. Stella F. Alber, V.P., Imports
American Overseas Air Freight, Inc.
11034 South La Cienega Blvd.
Inglewood, California 90304-1198
RE: The tariff classification of civil aircraft crew seats and
parts from Great Britian.
Dear Ms. Alber:
In your letter dated April 30, 1990, on behalf of Ipeco,
Inc., Lawndale, CA 90260, you requested a tariff classification
ruling.
The furniture items consist of civil aircraft crew seats,
and parts thereof. The seats are of light weight construction
and the complete assembly comprises two basic structures. The
upper structure contains the controls to adjust the back cushion
recline and lumbar support. The base structure contains the
actuators and mechanism which provide verticle and horizontal
movement. The "parts" are identified as washers, bearings,
bolts, spindles, etc. The parts are not parts for general use.
All items imported are intended solely for use in civil aircraft.
The applicable subheading for the civil aircraft crew seats
will be 9401.10.8000, Harmonized Tariff Schedule of the United
States (HTS), which provides for seats (other than those of
Heading 9402), whether or not convertible into beds and parts
thereof: seats of a kind used for aircraft, other. The duty rate
will be 4 percent ad valorem. The applicable subheading for the
"parts" that are not specifically provided for will be
9401.90.5000, HTSUS, which provides for seats, whether or not
convertible into beds, and parts thereof: parts, other. The rate
of duty will be 4 percent ad valorem. Parts that are
specifically provided for in the HTS, such as bearings, washers
and bolts will be classified in their respective provisions
depending on their component materials.
Whenever a product is entered under a provision
for which the rate of duty "free" (C)" appears in the "Special"
subcolumn, the importer shall file a written statement, accompanied by
supporting documentation stating that the imported article has been
imported for use in civil aircraft, that it will be so used and that
the article has been approved for such use by the Administrator of the
FAA.
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