United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 HQ Rulings > HQ 0955514 - HQ 0955613 > HQ 0955549

Previous Ruling Next Ruling



HQ 955549


March 21, 1994

CLA-2 CO:R:C:M 955549 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8802.20.00; 8802.30.00; 8802.40.00

Mr. Tomas G. Schlack
Assistant Naval Attache
Embassy of Chile
1736 Massachusetts Avenue, NW
Washington, D.C. 20036

RE: Falcon 200 aircraft; Agreement on Trade in Civil Aircraft; General Note 6, HTSUS

Dear Mr. Schlack:

This is in response to your letter of December 7, 1993, requesting the classification of the Falcon 200 aircraft (S/N 496) under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The article in question is the Falcon 200 aircraft, which is described as "civilian aircraft." It will be imported by the Government of Chile for sale in the U.S.

ISSUE:

Whether the Falcon 200 aircraft is classifiable as other aircraft (airplanes) under heading 8802, HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ."

The Falcon 200 aircraft is classifiable under heading 8802, HTSUS, which provides for other aircraft (for example, - 2 -
helicopters, airplanes)." The subheadings at issue are as follows:

8802.20.00 Airplanes and other aircraft, of an unladen weight not exceeding 2,000 kg

8802.30.00 Airplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg

8802.40.00 Airplanes and other aircraft, of an unladen weight exceeding 15,000 kg

Because the information and description of the subject aircraft did not include the unladen weight, we cannot render an opinion as to the classification of the aircraft at the subheading level. However, the corresponding rate of duty for articles of the above subheadings is 5% ad valorem. Further, the rate of duty "Free (C)," which corresponds to the Agreement on Trade in Civil Aircraft, appears in the "Special" subcolumn of each subheading. General Note 6, HTSUS, states that for purposes of the tariff schedule, "the term 'civil aircraft' means all aircraft other than aircraft purchased for use by the Department of Defense or the United States Coast Guard." If the Falcon 200 aircraft meets this definition, it is eligible for duty-free treatment under the Agreement on Trade in Civil Aircraft.

HOLDING:

The Falcon 200 aircraft is classifiable under subheading 8802.20.00, 8802.30.00 or 8802.40.00, HTSUS, depending upon its unladen weight.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: