CLA-2-84:OT:RR:NC:N1:106
Timothy A. Perez, Import/Export Compliance Coordinator
Turbomeca USA
2709 N. Forum Drive
Grand Prairie, TX 75052-8927
RE: The tariff classification of a wheel assembly from France
Dear Mr. Perez,
In your letter dated September 03, 2014, you requested a tariff classification ruling and application of the Civil Aircraft Agreement.
The item under consideration is a Wheel Assembly used on an aircraft gas turbine. The turbine wheel assembly consists of the disc, blades, blade locks, and blade dampers. The main function of the turbine wheel assembly is to catch the expanding gases that were ignited in the combustion chamber and directed at the blades through the nozzle guide vane. The turbine then powers the compressor in order to provide more compressed air into the combustion chamber causing the cycle to repeat.
The applicable subheading for the Wheel Assembly is 8411.99.9090, Harmonized Tariff Schedule of the Unite States (HTSUS), which provides for “Turbojets, turbopropellers and other gas turbines, and parts thereof: Parts: Other: Other: Parts of aircraft turbine.” The general rate of duty will be Free.
General Note 6(b), HTSUS, sets forth the criteria for determining whether a good is eligible for duty-free treatment pursuant to the agreement on trade in civil aircraft.
(i) For purposes of the tariff schedule, the term "civil aircraft" means any aircraft, aircraft engine, or ground flight simulator (including parts, components, and subassemblies thereof)--
(A) that is used as original or replacement equipment in the design, development, testing, evaluation, manufacture, repair, maintenance, rebuilding, modification, or conversion of aircraft; and
(B) (1) that is manufactured or operated pursuant to a certificate issued by the Administrator of the Federal Aviation Administration (hereafter referred to as the "FAA") under section 44704 of title 49, United States Code, or pursuant to the approval of the airworthiness authority in the country of exportation, if such approval is recognized by the FAA as an acceptable substitute for such an FAA certificate; (Emphasis added)
(2) for which an application for such certificate has been submitted to, and accepted by, the Administrator of the FAA by an existing type and production certificate holder pursuant to section 44702 of title 49, United States Code, and regulations promulgated thereunder; or
(3) for which an application for such approval or certificate will be submitted in the future by an existing type and production certificate holder, pending the completion of design or other technical requirements stipulated by the Administrator of the FAA.
(ii) The term "civil aircraft" does not include any aircraft, aircraft engine, or ground flight simulator (or parts, components, and subassemblies thereof) purchased for use by the Department of Defense or the United States Coast Guard, unless such aircraft, aircraft engine, or ground flight simulator (or parts, components, and subassemblies thereof) satisfies the requirements of subdivisions (i)(A) and (i)(B)(1) or (2). (Emphasis added).
Based on the facts provided, the good described above qualifies for Civil Aircraft preferential treatment, because it will meet the requirements of HTSUS General Note 6(b)(i)(A) and (B)(1). The goods will therefore be entitled to a Free rate of duty under the Civil Aircraft upon compliance with all applicable laws, regulations, and agreements.
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 the ruling, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division