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NY N013372




July 3, 2007

CLA-2-98:RR:E:NC:SP:233

CATEGORY: CLASSIFICATION

TARIFF NO.: 9801.00.8500

Doug Auten
Senior Customs Compliance Manager
American Airlines. Inc.
3900 North Mingo Road
Mail Drop 580
Tulsa, OK 74116

RE: The tariff classification of airline maintenance toolkit.

Dear Mr. Auten:

In your letter dated June 25, 2007, you requested a tariff classification ruling.

You describe the airline maintenance toolkit as consisting of tools, equipment, spare parts for an aircraft, spare parts for an aircraft engine and spare parts for support equipment and/or consumable spare parts. When a specific repair is required at an international location, the kit to support the repair is exported, the repair work is performed and the kit is imported back into the United States. The kit is exported by, and is imported solely for the account of American Airlines. The parts and tooling may be of U.S. or foreign origin. You have provided details on several of the kits: KIT9476 a fan blade change kit and KIT9289 a wheel change equipment kit. You further advise that the toolkits are used in the normal course of business.

The applicable subheading for the maintenance toolkit will be 9801.00.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Professional books, implements, instruments, and tools of trade, occupation, or employment, when returned to the United States after having been exported for use temporarily abroad, if imported by or for the account of the person who exported such items.” The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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