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March 10, 1999

CLA-2-73:RR:NC:115 D88764

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.8585

Mr. Craig M.Schau
Emery Customs Brokers
6940A Engle Road
Middleburg Heights, Ohio 44130

RE: The tariff classification of Aircraft Tow Bars from Canada.

Dear Mr. Schau:

In your letter dated January 29, 1999 you requested a tariff classification ruling on behalf of your client TMH Canada Inc.

The item is an Aircraft Tow Bar, one end connects to the forward landing gear of commercial jet and prop aircraft. The other end of the Tow Bar connects to the hitch on an aircraft ground support tractor. The wheel assembly attached to the Tow Bar is controlled by a hydraulic Pump which serves to raise or lower the positioning point where the Tow Bar attaches to the aircraft front landing gear assembly.

You indicated that you believe the Tow Bar may be classifiable in the provision for other lifting, handling, loading or unloading machinery in subheading 8428.90.00, HTS. However, the Tow Bar does not actually tow the aircraft, but simply functions as a means of connecting the tow tractor to the airplane. In addition, while the tow bar can itself be raised or lowered, it does not lift an external object. Since the tow bar neither handles nor lifts, it cannot be classified in subheading 8428.90.00.

The applicable subheading for the Aircraft Tow Bar will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of iron or steel: Other: Other. The rate of duty will be 2.9% ad valorem. 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 Melvyn Birnbaum at 212-637-7017.

Sincerely,

Robert B. Swierupski
Director,

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