CLA-2-84:RR:NC:MM:106 J84449
Mr. Ashley Craig
Thompson Coburn LLP
Suite 600
1909 K Street, N.W.
Washington. D.C. 20006
RE: The tariff classification of parts and components of gas turbines from Italy
Dear Mr. Craig:
In your letter dated April 30, 2003, on behalf of FiatAvio Inc., you requested a tariff classification ruling. You submitted descriptive literature with your request.
The parts and components for which you wish a ruling are as follows:
1. Front Frame, part number L2140G15/L5000G01
2. Rear Frame, part number L47408G01
3. Inlet Duct, part number L21223G08
4. Inlet gear Box, part number L21082G11/G13
5. Transfer/Accessory Gear Box, part number L21405G15/G16
The front and rear frame units function in several ways: (1) to support the two main engine bearings, (2) to contain air flow, (3) to support shaft transfer of power from the power turbine to the driven unit, and (4) to contain the balance system for the engine’s main shaft axial thrust.
The inlet duct functions (1) to direct the airflow toward the compressor’s entrance and (2) to support the compressor’s washing system.
The inlet gear box and transfer/accessory gear box function to transfer the power from the engine to the engine accessories.
These parts and components are imported from FiatAvio’s parent company in Italy and used by General Electric exclusively in the development, manufacture and production of its aeroderivative LM2500 gas turbine. This engine is directly derived from GE’s CF6 family of commercial aircraft engines and GE’s TF39 military engine. It is in service in a large variety of vessels here and abroad as well as in industrial applications. In operation, the exhaust of the LM2500’s high pressure turbine passes through a low pressure turbine (the power turbine) which extracts the work required to drive the main reduction gear and ultimately a driven unit, such as a ship’s propellers for example. This latter operation is basically what distinguishes the LM2500 from its aircraft relative. In general terms, the aircraft turbine version expresses its output in thrust while the aeroderivative gas turbine outputs its work through a drive shaft. For tariff purposes, this makes the former version a variety of turbojet gas turbine while the adapted or derived variety is classified as an other gas turbine. For this reason, these parts and components are considered to be parts of other gas turbines rather than parts of turbojets in subheading 8411.91.9040, Harmonized Tariff Schedule of the United States (HTS), as you suggest in your request. Your attention is directed to a general comparison of tubojets and other gas turbines which may be found in the Explanatory Notes for heading 8411, specifically paragraphs 8411(A) and 8411(C).
The applicable subheading for the frames and inlet ducts will be 8411.99.9060, HTS, which provides for other parts of non-aircraft gas turbines, other, other. The rate of duty will be 2.4 percent ad valorem.
The applicable subheading for the gear boxes will be 8483.40.5010, HTS, which provides for other gear boxes and other speed changers. The rate of duty will be 2.5 percent ad valorem.
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, contact National Import Specialist Patrick Wholey at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division