CLA-2-86:S:N:N1:113 868428
Mr. Robert A. DeCamp
Myers International Trade Services, Inc.
33 West Service Road
P.O. Box 188
Champlain, NY 12919
RE: The tariff classification of packaging kit from Canada
Dear Mr. DeCamp:
In your letter dated October 29, 1991, on behalf of Pratt
and Whitney Canada, you requested a tariff classification ruling.
The issuance of this binding ruling was delayed by mutual
consent because of a request for a meeting between the inquirer
and Customs. During this meeting, you indicated that the
merchandise involved in this particular request was only for the
packaging kit, AFS 04322. The kit is to be imported along with
an unassembled aircraft engine for assembly in the United States.
The packaging kit is an unassembled container consisting of a
skid, pads, brackets, bolts, nuts, pins, bags, and other parts.
When assembled, the kit comprises a container specially designed
for the transportation of a specific aircraft engine. It does
not contribute to the functioning of the engine itself, and
cannot be considered a part. It remains a separate article of
commerce whether it is imported with the unassembled engine or
not.
The applicable subheading for the kit will be 8609.00.0000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for containers, specially designed and equipped for
carriage by one or more modes of transport. The rate of duty
will be free.
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