CLA-2-84:S:N:N1:109 848426
Mr. Robert A. DeCamp
Myers International Trade Services, Inc.
33 West Service Road
P.O. Box 188
Champlain, New York 12919
RE: The tariff classification of aircraft engine kits from
Canada.
Dear Mr. DeCamp:
In your letter dated October 29, 1991, you requested a
tariff classification ruling on behalf of Pratt and Whitney
Canada, Longueuil, Quebec, Canada.
Your letter describes the kits as follows:
The cone balance assembly, identified in the submitted literature
as kit AFS 04306, low rotor trim opt., identified in the
submitted literature as kit AFS 04308, Ist stage vane assembly,
identified in the submitted literature as kit AFS 04310 are parts
of the compressor unit of the engine.
The upper level gear assembly, identified in the submitted
literature as kit AFS 04309, is a part of the gearbox.
Your inquiry does not provide enough information for us to
give a classification ruling on kit AFS 04307. Please indicate
whether the shaft is just a mounting for the blades or is it
designed to transfer rotational force throught the length of the
shaft.
There are twenty one kits in all. Each kit will be
assembled into a major component of the engine. Fifteen kits,
AFS 04301 through AFS 04315, constitute an unassembled JT15D
aircraft engine. The JD15D engine is a light weight twin spool,
front turbofan, jet propulsion engine, under 25 KN. Five of the
kits, AFS 04316 through AFS 04320, constitute options to be used
in combination with the other kits. The final kit, AFS 04322, is
an unassembled shipping container designed to ship the assembled
engine to the ultimate purchaser. The other sixteen kits are the
subject of rulings 868428, 868429, 868441, and 868442.
The applicable subheading for kits AFS 04301 through AFS
04315, if imported together in the same shipment, will be
8411.11.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for "[t]urbojets: [o]f a thrust not
exceeding 25 KN" The rate of duty will be 5 percent ad valorem.
The applicable subheading for kits AFS 04306, AFS 04308, and
AFS 04310, imported separately, will be 8411.91.9080, Harmonized
Tariff Schedule of the United States (HTS), which provides for
"[p]arts of turbojets or turbopropellers, other than cast iron
parts." The rate of duty will be 3.7 percent ad valorem.
The applicable subheading for kit AFS 04309, imported
separately will be 8483.40.90, Harmonized Tariff Schedule of the
United States (HTS), which provides for "gears and gearing." The
rate of duty will be 2.5 percent ad valorem.
Goods classifiable under subheading 8411.11.4000, HTS, which
have originated in the territory of Canada, will be entitled to a
1 percent rate of duty under the United States - Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
Goods classifiable under subheading 8411.91.9080, HTS, which
have originated in the territory of Canada, will be entitled to a
0.7 rate of duty under the United States - Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
Goods classifiable under subheading 8483.40.90, HTS, which
have originated in the territory of Canada, will be entitled to a
0.5 rate of duty under the United States - Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
Articles classifiable under subheading 8411.11.4000,
8411.91.9080, and 8483.40.90, 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. In order to be eligible for
free entry under the civil aircraft agreement under General Note
3(c)(iv) you must have a valid agreement on file at each of the
ports that you enter this merchandise. The agreement must be
renewed each year.
Your inquiry does not provide enough information for us to
give a classification ruling on your kit AFS 04307. Please
explain whether the shaft is just a mounting for the gears and
gearing or is it designed to transfer rotational force throughout
the length of the shaft.
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