The tariff classification of an aileron servo-control assembly from the Philippines

NY M81799 April 24, 2006 CLA-2-84:RR:NC:1:102 M81799 CATEGORY: Classification TARIFF NO.: 8412.21.0075 Mr. Gordon Rahschulte UPS Trade Management, Inc. 12380 Morris Road Alpharetta, GA 30005 RE: The tariff classification of an aileron servo-control assembly from the Philippines Dear Mr. Rahschulte: In your letter dated March 20, 2006 you requested a tariff classification ruling on behalf of MOOG Controls Corporation. The article in question is described as an inboard aileron servo-control assembly, also known as a “flap actuator”. You indicate that the flap actuator is a fly by wire electro-hydraulic servo-actuator, which positions inboard flight control surfaces on an aircraft in response to commands from the flight control computer system. The flap actuator is essentially comprised of a hydraulic cylinder with a position sensing transducer and various control valves. Fluid flow to the actuator is supplied by the aircraft hydraulic systems. In your request you aver that the flap actuator is a fixed ratio speed changer, properly classified in heading 8803, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of airplanes. Descriptive information was submitted. Based on the information made available, we find that the flap actuator is not a speed changer, but rather a linear hydraulic motor that uses pressurized fluid from the aircraft hydraulic systems to position the flight control flap. Hydraulic motors are specifically provided for in HTSUS heading 8412. Further, whether or not the flap actuator is identifiable as a part of an aircraft, it is excluded from HTSUS heading 8803 by note 2(e) to section XVII because it is an article of heading 8412, HTSUS. The applicable subheading for the servo-control assembly will be 8412.21.0075, HTSUS, which provides for other linear acting hydraulic power engines and motors. The rate of duty is 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division