CLA-2-84:OT:RR:NC:N2:206
Edward MacDonald
Senior ICC Administrator
StandardAero
707 Flight Road
Winnipeg, MB, R3H 1C6
Canada
RE: The tariff classification of turbofan components from Canada.
Dear Mr. MacDonald,
This replaces Ruling Number N291979, dated November 9, 2017, which contained a typographical error. We inadvertently provided you with an incorrect classification number for the subject items. A complete corrected ruling follows.
In your letter dated November 9, 2017, you requested a tariff classification ruling. Pictures and diagrams along with other information were submitted with your request.
The items under consideration have been identified a Fan Case Assembly, a Compressor Assembly, a Combustion Assembly, a Turbine Assembly, an Exhaust Nozzle and an Accessory Gearbox Assembly used in an aircraft turbofan engine. You describe these assemblies as follows:
The Fan Case Assembly is composed of a rotor and stator assembly. The rotor turns the air and the stator directs the air. The incoming air is captured by the engine fan case assembly and provides thrust for the aircraft with air and pressure for the compressor.
The air from the fan case assembly is then drawn into the Compressor Assembly where the air pressure in increased through the compressor’s stator and rotors assembly. The stator is made of sets of fixed sector guide vanes and variable guide vanes which increase this air pressure and is held in place by the compressor case and rotate around the drive shaft.
The Combustion Assembly (combustor) is designed to mix and ignite the air and fuel, and then mix in more air to complete combustion. The compressor assembly feeds the combustor with air pressure and the combustor heats this air at a constant pressure. The heated air is then passed from the combustor to the turbine nozzle guide vanes.
The Turbine Assembly is made up of two sections: a High Pressure Turbine (HPT) rotor/stator and a Low Pressure Turbine (LPT) rotor/stator. The turbine takes the hot air from the combustor and pushes the air against the turbine blades for engine shaft power. The HPT uses most of the kinetic energy from the combustor to drive the compressor to produce the air compression required. The LPT stages are required to drive the fan for thrust. The fan produces 75-85 percent of the thrust for flight.
The spent fuel and air produces the exhaust which is directed out of the engine through the Exhaust Nozzle assembly, which produces the rest of the thrust, approximately 10-15 percent used to propel the aircraft.
The Accessory Gearbox Assembly (AGB) takes engine power to run all the main accessories to start and maintain the engine function.
The applicable subheading for the Fan Case Assembly, Compressor Assembly, Combustion Assembly, Turbine Assembly, and Exhaust Nozzle will be 8411.91.9085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Turbojets, turbopropellers and other gas turbines, and parts thereof: Parts: Of turbojets or turbopropellers: Other: Parts of aircraft turbine: Other.” The general rate of duty will be Free.
You suggested that the AGB be classified in heading 8411, HTSUS. This office disagrees with your proposed classification. The accessory gearbox assembly receives power directly from the engine via a transfer shaft. It consists of gears needed to power components, such as the fuel pump, the lube pump and a hydraulic pump.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes.
Gearboxes are provided for eo nominee in Heading 8483, regardless of the fact that it was previously extracted from the turbine. This precedes being classified as a part of a turbine classified in Heading 8411. Further, CBP has classified similar gearboxes under Heading 8483. See NY J84449, dated June 2, 2003 and NY J84450, dated June 2, 2003.
Therefore, in accordance with GRI 1, the applicable subheading for the accessory gearbox assembly will be 8483.40.5010, HTSUS, which provides for other gear boxes and other speed changers. The general rate of duty will be 2.5 percent ad valorem.
The applicable classification subheading 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/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division