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E89790 E8 Ruling Active

The tariff classification of a mechanical shelter roof from Austria

Issued December 9, 1999 by U.S. Customs and Border Protection.

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E8 E89790 (December 9, 1999)

Tariff classification

HTS codes: 8428.90.0090

Headings: 8428

Product description

A brochure submitted with your inquiry indicates the shelter roof is a mobile protective enclosure basically consisting of a roof and two side walls mounted on a wheeled chassis. It allows aircraft passengers to walk from a parked aircraft onto the shelter roof unit and then onto a bus which will take them to or from the airport terminal without exposing the passengers to inclement weather. One end of the unit features a motor-powered adjustable folding roof which is docked with the airplane doorway, while the other end of the unit incorporates an overhang which provides shelter while entering the bus. The unit is usually towed from its parking spot to an airplane, at which point a self-contained motor, sensors and a driver control panel are used to maneuver it into the proper position for docking. The shelter roof contains illumination for night operation.

CBP rationale

The applicable subheading for the shelter roof will be 8428.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other lifting, handling, loading or unloading machinery: other machinery: other: other.

Full text

NY E89790 December 9, 1999 CLA-2-84:RR:NC:1:103 E89790 CATEGORY: Classification TARIFF NO.: 8428.90.0090 Mr. John Wolper Kaerntner Group, Inc. PO Box 771 Kimberton, PA 19442 RE: The tariff classification of a mechanical shelter roof from Austria Dear Mr. Wolper: In your letter dated October 15, 1999 you requested a tariff classification ruling. A brochure submitted with your inquiry indicates the shelter roof is a mobile protective enclosure basically consisting of a roof and two side walls mounted on a wheeled chassis. It allows aircraft passengers to walk from a parked aircraft onto the shelter roof unit and then onto a bus which will take them to or from the airport terminal without exposing the passengers to inclement weather. One end of the unit features a motor-powered adjustable folding roof which is docked with the airplane doorway, while the other end of the unit incorporates an overhang which provides shelter while entering the bus. The unit is usually towed from its parking spot to an airplane, at which point a self-contained motor, sensors and a driver control panel are used to maneuver it into the proper position for docking. The shelter roof contains illumination for night operation. The applicable subheading for the shelter roof will be 8428.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other lifting, handling, loading or unloading machinery: other machinery: other: 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 Alan Horowitz at 212-637-7027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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