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The tariff classification of a turbine engine exhaust nozzle component from Mexico.
Issued February 1, 2010 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N090480 (February 1, 2010)
Tariff classification
HTS codes: 8411.91.9085
Headings: 8411
Product description
The article that is intended to be imported is a nozzle inner skin for a turbine engine (fanjet type) that is to be installed on the Boeing 787 civil aircraft. The part number is 721Z4113-3-01-FC. The inner skin is made in Mexico from a titanium sheet produced in China. In Mexico, the sheet is sheared to size, and shaped by either a water jet cutter or laser cutter to precise specifications. After inspection by an agent of your company, it is part marked and exported to the US. You suggest that the turbine engine exhaust nozzle component would be correctly classified as parts of goods of heading 8801 or 8802: other parts of airplanes…, for use in civil aircraft: other in 8803.30.0030 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct as the nozzle inner skin is a subpart of a turbine for aircraft which although a necessary part of the aircraft would be classified as a turbine in heading 8411 HTS and not as a part of the entire aircraft. In Mitsubishi Electronics America v. Untied States, 19 CIT 378, 383 n.3 (1995) the court stated that, “a subpart of a particular part of an article is more specifically provided for as a part of the part than a part of the whole”.
CBP rationale
The applicable subheading for the turbine engine exhaust nozzle component will be 8411.91.9085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for turbojets, turbopropellers and other gas turbines, and parts thereof: parts: of turbojets…: other, parts of aircraft turbines: other.
Full text
N090480 February 1, 2010 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8411.91.9085 Mr. Edgar Ruelas Rohr, Inc. division of Goodrich Aerostructures 850 Lagoon Dr. Chula Vista, CA 91910 RE: The tariff classification of a turbine engine exhaust nozzle component from Mexico. Dear Mr. Ruelas: In your letter dated January 7, 2010, you requested a tariff classification ruling. The article that is intended to be imported is a nozzle inner skin for a turbine engine (fanjet type) that is to be installed on the Boeing 787 civil aircraft. The part number is 721Z4113-3-01-FC. The inner skin is made in Mexico from a titanium sheet produced in China. In Mexico, the sheet is sheared to size, and shaped by either a water jet cutter or laser cutter to precise specifications. After inspection by an agent of your company, it is part marked and exported to the US. You suggest that the turbine engine exhaust nozzle component would be correctly classified as parts of goods of heading 8801 or 8802: other parts of airplanes…, for use in civil aircraft: other in 8803.30.0030 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct as the nozzle inner skin is a subpart of a turbine for aircraft which although a necessary part of the aircraft would be classified as a turbine in heading 8411 HTS and not as a part of the entire aircraft. In Mitsubishi Electronics America v. Untied States, 19 CIT 378, 383 n.3 (1995) the court stated that, “a subpart of a particular part of an article is more specifically provided for as a part of the part than a part of the whole”. The applicable subheading for the turbine engine exhaust nozzle component will be 8411.91.9085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for turbojets, turbopropellers and other gas turbines, and parts thereof: parts: of turbojets…: other, parts of aircraft turbines: other. 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 Mark Palasek at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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