CLA-2-84:S:N:N1:109 867419
Mr. George D. Thomas
George D. Thomas & Co.
13610 S. W. 81st St
Miami, FL 33183
RE: The tariff classification of turbo-prop engine from Canada.
Dear Mr. Thomas:
In your letter dated September 20, 1991, you requested a
tariff classification ruling.
The subject merchandise is a turbo-prop engine, identified
in your letter as model PT6A, manufactured by Pratt & Whitney,
Canada. The engines are sent to various aircraft manufacturers
for installation in their aircraft. They are used in many famous
and well known aircraft such as the Piper Cheyenne, many models
of aircraft manufactured by Beech, the Cessna Conquest and
Caravan, and various manufacturers in other countries.
The applicable subheading for the turbo-prop engine will be
8411.21.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for aircraft turbines of a power not
exceeding 1,000 kW. The rate of duty will be 5 percent ad
valorem.
Goods classifiable under subheading 8411.21.4000, HTS, which
have originated in the territory of Canada, will be entitled to a
2 percent rate of duty under the United States - Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
Articles classifiable under subheading 8411.21,4000, HTS,
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.
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