CLA-2-83:OT:RR:E:NC:N1:121
Mr. Paul F. Fitzpatrick
YRC Logistics
20 Central Street, Suite 108
Salem, MA 01970
RE: The tariff classification of engine mounts from Singapore
Dear Mr. Fitzpatrick:
In your letter dated August 2, 2008, on behalf of GKN Aerospace North America, Inc., you requested a tariff classification ruling.
The merchandise consists of forward engine mounts (item numbers WBA7121E011-045 and WBA7121E009-047). The titanium alloy mounts are designed to attach the Honeywell HTF7000 turbojet engine to the Bombardier Challenger 300 civil aircraft. Item number WBA7121E011-045 is imported with two stainless steel bushings installed. Item number WBA7121E009-047 is imported with one inconel/stellite (cobalt-chromium) bearing installed.
The applicable subheading for the engine mounts will be 8302.49.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other base metal mountings, fittings and similar articles, and parts thereof, other, other, other, other, for railway vehicles, aircraft, vessels and other vehicles (except motor vehicles) of Section XVII. The rate of duty will be 3.5 percent ad valorem.
The Agreement on Trade in Civil Aircraft was implemented by Title VI, "Civil Aircraft Agreement" of the Trade Agreements Act of 1979 (Sec. 601, P.L. 96-39, 93 Stat. 144, 96th Cong., 1st Session. 1979), effective January 1, 1980. On June 7, 1984, 19 CFR Part 10 was amended to include section 10.183, which provides for duty- free admission of civil aircraft and parts for civil aircraft certified for use in accordance with the provisions of General Note 3(c)(vi) of the HTSUS. Section 10.183 of the Customs Regulations (19 CFR 10.183) and General Note 3(c)(iv), HTSUS, provide the authority under which articles may be eligible for the duty-free treatment pursuant to the Agreement on Trade in Civil Aircraft when entering the Customs territory. Section 10.183 further provides that the importer must file with the appropriate Customs officer a statement that the imported article has been imported for use in a civil aircraft and will be so used. Additionally, the article(s) specifically identified in the entry summary require approval for use in the civil aircraft by the Administrator of the Federal Aviation Administration ("F.A.A.") or an airworthiness authority in the country of exportation. This approval by the country of exportation is recognized by the F.A.A. as an acceptable substitute for F.A.A. approval. General Note 3(c)(vi), HTSUS, defines the term "civil aircraft" as all aircraft other than aircraft purchased for use by the Department of Defense or the United States Coast Guard. Parts imported in the described circumstances would qualify under this definition. Section 10.112, Customs Regulations (19 CFR 10.112), provides that documentation for free entry that was not filed at the time of entry may be filed at any time prior to liquidation or before liquidation becomes final. However, 19 CFR 10.183 specifically states that the failure to provide the certification at the time of filing the entry summary or to have an approved blanket certification on file with the district director in the district where the entry summary is filed shall result in a dutiable entry. There is no requirement placed upon the importer at the time of entry summary to prove end use of the merchandise. There is, however, a requirement that the importer certify that the parts have been imported for use in a civil aircraft. The certification represents a statement of intent by the importer that the merchandise will be put to the qualifying use.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Barbara Kaiser at 646-733-3024.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division