CLA-2-84:OT:RR:E:NC:N1:106
Mr. Sinisa Ciric
MTU Maintenance Canada
6020 Russ Baker Way
Richmond, British Columbia V7B 1B4 Canada
RE: The tariff classification of an unassembled turbofan jet engine from Canada.
Dear Mr. Ciric:
In your letter dated November 12, 2008 you requested a tariff classification ruling.
As you explain in your request, General Electric model CFM56-3 turbofan jet engines are, according to your original ruling request, produced in the United States or France and used on civil aircraft. The engines are said to be power rated at 5665 kW at 36,000 feet at a speed of Mach 0.8 according to technical information you referred to this office telephonically. In Canada, used engines are taken apart to their parts and subassemblies. All parts from a particular engine are segregated, tagged and referenced to the engine serial number and never commingled with parts from other engines. All of these parts are shipped, less common hardware (i.e.: brackets, clamps, tubes, etc.) to the US in one shipment. You do not state that any operations take place in Canada to repair, refurbish or advance any parts in value or condition. Under General Rule of Interpretation (GRI) 2(a) to the Harmonized Tariff Schedule of the United States it states in part that: “Any reference in a heading to an article shall be taken to include a reference to that article...entered unassembled or disassembled.” Classification would therefore be based upon this rule. The original country of origin of the complete, though unassembled, engine would not change from the original country of assembly, US or France, as there was no change to the essential character or function of the engine after it was unassembled and imported in its entirety.
The applicable subheading for the unassembled turbofan jet engine will be 8411.22.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for turbojets, turbopropellers and other gas turbines,… turbopropellers: of a power exceeding 1,100 kW: aircraft turbines. The rate of duty will be free.
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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division