The tariff classification of civil aircraft crew seats andparts from Great Britian.

NY 852177 May 15 1990 CLA-2-94:S:N:N1:233 852177 CATEGORY: Classification TARIFF NO.: 9401.10.8000 & 9401.90.5000 Ms. Stella F. Alber, V.P., Imports American Overseas Air Freight, Inc. 11034 South La Cienega Blvd. Inglewood, California 90304-1198 RE: The tariff classification of civil aircraft crew seats and parts from Great Britian. Dear Ms. Alber: In your letter dated April 30, 1990, on behalf of Ipeco, Inc., Lawndale, CA 90260, you requested a tariff classification ruling. The furniture items consist of civil aircraft crew seats, and parts thereof. The seats are of light weight construction and the complete assembly comprises two basic structures. The upper structure contains the controls to adjust the back cushion recline and lumbar support. The base structure contains the actuators and mechanism which provide verticle and horizontal movement. The "parts" are identified as washers, bearings, bolts, spindles, etc. The parts are not parts for general use. All items imported are intended solely for use in civil aircraft. The applicable subheading for the civil aircraft crew seats will be 9401.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of Heading 9402), whether or not convertible into beds and parts thereof: seats of a kind used for aircraft, other. The duty rate will be 4 percent ad valorem. The applicable subheading for the "parts" that are not specifically provided for will be 9401.90.5000, HTSUS, which provides for seats, whether or not convertible into beds, and parts thereof: parts, other. The rate of duty will be 4 percent ad valorem. Parts that are specifically provided for in the HTS, such as bearings, washers and bolts will be classified in their respective provisions depending on their component materials. Whenever a product is entered under a provision for which the rate of duty "free" (C)" appears in the "Special" subcolumn, the importer shall file a written statement, accompanied by supporting documentation stating that the imported article has been imported for use in civil aircraft, that it will be so used and that the article has been approved for such use by the Administrator of the FAA. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport