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NY B82676





March 6, 1997

CLA-2-88:RR:NC:MM:106 B82676

CATEGORY: CLASSIFICATION

TARIFF NO.: 8802.20.0015

Mr. Robert Mignon
Washington International Corporation
522 East Washington Street
P. O. Box 3666
Orlando, FL 32802

RE: The tariff classification of an unfinished, unassembled aircraft in kit form from France

Dear Mr. Mignon:

In your letter dated February 13, 1997, on behalf of American Ghiles Aircrafts, Inc., you requested a tariff classification ruling. You submitted descriptive literature with your request.

You state that you intend to import an aircraft, known as the MCR01, in kit form containing all parts of the aircraft except the engine and propeller, which will be acquired in the United States. The aircraft will be imported in three kits containing approximately 750 parts, including fasteners, and will require approximately 500 hours to assemble, the assembly itself being largely a fastening operation. The assembly process may be in conjunction with free training sessions offered to buyers in which the buyer will be able to build the plane under your supervision using your tools.

The finished product will have a wing span of 22 feet, an overall length of 17 feet, 11 inches, a cabin width of 3 feet, 7 inches, an empty weight of 441 pounds, will accommodate two passengers, will fly at 190 miles per hour maximum and will feature an 80 horsepower engine. In its imported condition, this aircraft in kit form has the essential character of the finished and assembled aircraft.

The applicable subheading for the MCR01 aircraft in kit form will be 8802.20.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for airplanes of an unladen weight not exceeding 450 kilograms. The rate of duty will be 2 percent ad valorem.

Articles classifiable under subheading 8802.20.0015, HTS, which are products of France, and are certified for use in civil aircraft in accordance with General Note 6, 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 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, contact National Import Specialist Patrick J. Wholey at 212-466-5668.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch

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