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HQ 954656

July 28, 1993

CLA-2 CO:R:C:M 954656 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8802.20.00

Ms. Silvia Perez
M.G. Maher & Company, Inc.
One Canal Street, Suite 2100
New Orleans, LA 70130

RE: M18 "Dromader" Aircraft; Used for Agricultural Purposes; Subchapter XVII, U.S. Note 2(x); General Note 3(c)(iv); 19 CFR 10.183; 9817.00.50

Dear Ms. Perez:

This is in response to your letter of June 15, 1993, to the District Director of Customs, New Orleans, Louisiana, on behalf of Riddell Flying Services, Inc., concerning the classification of certain aircraft under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The M18 "Dromader" aircraft, imported from Poland, is used for agricultural purposes such as spraying crops. It has a 58 foot wing span and an empty weight of 5400 pounds. The single engine aircraft can carry materials such as spray chemicals, water, seeds, or fertilizer. It can fly loaded in excess of 135 miles per hour.

The subheadings under consideration are as follows:

8802.20.00: [a]irplanes and other aircraft, of an unladen weight not exceeding 2,000 kg.

The general, column one rate of duty is 5 percent ad valorem.

9817.00.50: [m]achinery, equipment and implements to be used for agricultural or horticultural purposes.

Goods classifiable under this provision are eligible for duty free treatment.

ISSUE:

Whether the aircraft is classifiable under subheading 8802.20.00, HTSUS, as an airplane of an unladen weight not exceeding 2,000 kg, or whether it qualifies for duty free treatment under subheading 9817.00.50, HTSUS, as machinery to be used for agricultural purposes?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

It is our position that the aircraft is specifically provided for under subheading 8802.20.00, HTSUS.

Further, the aircraft does not qualify for duty free treatment under subheading 9817.00.50, HTSUS. Subchapter XVII, U.S. note 2(x), HTSUS, states that:

[t]he provisions of headings 9817.00.50 and 9817.00.60 do not apply to:

(x) articles provided for in chapter 88 (except heading 8805).

Therefore, the provision of subheading 9817.00.50, HTSUS, does not apply to the subject aircraft because it is classifiable under heading 8802, HTSUS.

HOLDING:

The M18 "Dromader" aircraft is classifiable under subheading 8802.20.00, HTSUS, as an airplane of an unladen weight not exceeding 2,000 kg. Goods classifiable under this provision, upon meeting the requirements in General Note 3(c)(iv), HTSUS, and in section 10.183, Customs Regulations (19 CFR 10.183), are eligible for duty free treatment under the Agreement on Trade in Civil Aircraft.

Subheading 9817.00.50, HTSUS, does not apply to the subject aircraft.

Sincerely,

John Durant, Director

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