CLA-2-83:OT:RR:NC:N1:121
Mr. Greg M. Johnson
Heath Tecna, Inc.
3225 Woburn Street
Bellingham, WA 98226
RE: The tariff classification of an aluminum ashtray liner from Germany
Dear Mr. Johnson:
In your letter dated November 22, 2011, you requested a tariff classification ruling.
The merchandise under consideration is described as an aluminum liner, part number RGS2425-101, which serves as a lining for a cigarette ashtray that mounts to the lavatory door on an aircraft. The liner slides into a cavity in the door and is held in place by a spring (not included).
Heading 8302, Harmonized Tariff Schedule of the United States (HTSUS), provides for, among other things, base metal mountings, fittings and similar articles suitable for coachwork. Explanatory Note (EN) 83.02 states that "This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles)." Under the doctrine of “ejusdem generis,” aircraft and motor vehicles share the same essential characteristics or purposes because they are used for transport. Accordingly, the subject liner meets the terms of heading 8302, HTSUS. Section XV, Note 2(c), HTSUS, identifies goods of heading 8302 as "parts of general use." By application of Note 2(b) to Section XVII, HTSUS, “parts of general use” are excluded from classification within Section XVII. Since Chapter 88 falls within Section XVII, the aluminum liner is precluded from classification in Chapter 88.
The applicable subheading for the aluminum ashtray liner will be 8302.49.6055, HTSUS, which provides for base metal mountings, fittings and similar articles, other mountings, fittings and similar articles, and parts thereof, other, other, of iron or steel, of aluminum or of zinc, other, for aircraft, vessels and other vehicles (except motor vehicles) of section XVII. The duty rate will be 5.7 percent ad valorem.
Articles classifiable under subheading 8302.49.6055, HTSUS, which are products of Germany, and are certified for use in civil aircraft in accordance with General Note 6, HTSUS, are entitled to duty free treatment under the Agreement on Trade in Civil Aircraft upon compliance with all applicable regulations.
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/.
Your inquiry does not provide enough information for us to give a classification ruling on the Roller Assembly, part number C22101-165-009. Your request for a classification ruling should include a breakdown by weight of the metals that are included in the product. When this information is available, you may wish to consider resubmission of your request. We are returning any related exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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