CLA-2-84:OT:RR:NC:N1:106
Duane Howsare, Customs & Tax Compliance Manager
The Goodyear Tire & Rubber Company
200 Innovation Way
Akron, OH 44316-0001
RE: The tariff classification of airship propulsion units from Germany and the U.S.
Dear Mr. Howsare,
In your letter dated July 24, 2013, you requested a tariff classification ruling.
The items being considered have been identified as three (3) Zeppelin Airship Propulsion Units: Right-Side (Part # 7 540 0006-240), Left Side (Part # 7 540 0005-240 and Aft (Part # 7 540 0004-240). As per your e-mail confirmation on Thursday, August 1, 2013, the engines are four (4) cylinder engines without a turbo-charger. In their imported condition, each of the units consist of an engine encapsulated in a carbon fiber reinforced plastic (CFR) housing fixture (aka: gondola) with aluminum, titanium and steel for all of the other components. The Lycoming IO-320 series engines are four (4) cylinder, direct drive, horizontally opposed, air cooled models with 147 kilowatts (kW) of power. Each of the cylinders is of conventional air cooled construction with heads made from an aluminum alloy casting and a fully machined combustion chamber. The cylinder barrels are machined from chrome nickel molybdenum steel forgings with deep integral cooling fins, ground and honed to a final specified finish. Each of the two (2) Side Propulsion Units (Left and Right) measure 3.1 meters in length; 1.8 meters in width; 1.8 meters in height; and weigh 666 kilograms. The one (1) Aft Propulsion Unit measures 3.5 meters in length; 2.5 meters in width; 2.32 meters in height; and weighs 725 kilograms. You also state that the Zeppelin Airship Propulsion Units Lycoming IO-320 series engines country of origin is the United States, with the exception of the carbon reinforced plastic housing (CRF) (gondola) whose country of origin is Germany. As per your e-mail on Friday, August 2, 2013, Zeppelin assured you that the engines are sourced from Lycoming in Williamsport, Pennsylvania.
The applicable classification subheading for the three (3) Zeppelin Airship Propulsion Units Right Side (Part # 7 540 0006-240), Left Side (Part # 7 540 0005-240) and Aft (Part # 7 540 0004-240 will be 8407.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Spark-ignition reciprocating or rotary internal combustion piston engines: Aircraft engines: For use in civil aircraft: New: Less than 373 kW.” The general rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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 this ruling, please contact National Import Specialist Nicholas Bartkus at 646-733-3017.
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division