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NY 868441


January 2, 1992

CLA-2-84:S:N:N1:109 848441

CATEGORY: CLASSIFICATION

TARIFF NO.: 8411.11.000, 8411.91.9080

Mr. Robert A. DeCamp
Myers International Trade Services, Inc.
33 West Service Road
P.O. Box 188
Champlain, New York 12919

RE: The tariff classification of aircraft engine kits from Canada.

Dear Mr. DeCamp:

In your letter dated October 29, 1991, you requested a tariff classification ruling on behalf of Pratt and Whitney Canada, Longueuil, Quebec, Canada.

Your letter describes the kits as follows:

The disk and blades, identified in the submitted literature as kit AFS 04301, high rotor assembly assembly, identified in the submitted literature as kit AFS 04302, booster rotor, identified in the submitted literature as kit AFS 04304, and the fan disk assembly, identified in the submitted literature as kit AFS 04305 are parts of the compressor unit of the engine.

The gas generator assembly, identified in the submitted literature as kit AFS 04303, is a part of the gas generator.

There are twenty one kits in all. Each kit will be assembled into a major component of the engine. Fifteen kits, AFS 04301 through AFS AFS 04315, constitute an unassembled JT15D aircraft engine. The JD15D engine is a light weight twin spool, front turbofan, jet propulsion engine with an output under 25 kilonewtons. Five of the kits, AFS 04316 through AFS 04320, constitute options to be used in combination with the other kits. The final kit, AFS 04322, is an unassembled shipping container designed to ship the assembled engine to the ultimate purchaser. The other sixteen kits are the subject of rulings 868426, 868428, 868429, and 868442.

The applicable subheading for kits AFS 04301 through AFS 04315, if imported together in the same shipment, will be 8411.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[t]urbojets: [o]f a thrust not exceeding 25 KN." The rate of duty will be 5 percent ad valorem.

The applicable subheading for kits AFS 04301, AFS 04302, AFS 04303, AFS 04304, and AFS 04305, imported separatly, will be 8411.91.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for "[p]arts of turbojets or turbopropellers, other than cast iron parts." The rate of duty will be 3.7 percent ad valorem.

Goods classifiable under subheading 8411.11.4000, HTS, which have originated in the territory of Canada, will be entitled to a 1 percent rate of duty under the United States - Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 8411.91.9080, HTS, which have originated in the territory of Canada, will be entitled to a 0.7 percent rate of duty under the United States - Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Articles classifiable under subheading 8411.11.4000 and 8411.91.9080, HTS, which are products of Canada, and are certified for use in civil aircraft in accordance with General Note 3(c)(iv), HTS, are entitled to duty free treatment under the Agreement on Trade in Civil Aircraft upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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