The tariff classification of aluminum wing panels for aircraft from France

NY C83101 January 16, 1998 CLA-2-88:RR:NC:MM:106 C83101 CATEGORY: Classification TARIFF NO.: 8803.30.0030 Mr. Marc Torrence V. Alexander & Co., Inc. P.O. Box 291929 Nashville, TN 37229-1929 RE: The tariff classification of aluminum wing panels for aircraft from France Dear Mr. Torrence: In your letter dated December 22, 1997, on behalf of The Aerostructures Corporation (TAC), you requested a tariff classification ruling. You included descriptive literature with your request. You will be importing two types of aircraft wing panels: one is 35 feet long and the other is 54 feet long. These panels are made of an aluminum alloy and are trapezoid in shape with shark-fin protrusions. After importation TAC will mill the skin surfaces, inspect for wing hardness and temper, shot peen for stress relief and surface finish, apply corrosion protection, prime and paint.. Subsequently, TAC's assembly department fixes stringers to each panel and rivets the panels together. Finally, the completed panel assembly is exported for incorporation into an A319/A320 aircraft wing. In their imported condition, the unfinished, unassembled wing panels have the essential character of a completed aircraft part. The applicable subheading for the aircraft wing panels will be 8803.30.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of airplanes for use in civil aircraft, other. The rate of duty will be Free. 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 Director, National Commodity Specialist Division