The tariff classification of an Aircraft Docking System from various countries

N262128 March 20, 2015 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9899 Ms. Susan Kohn Ross Mitchell Silberberg & Knupp LLP 11377 West Olympic Boulevard Los Angeles, CA 90064-1683 RE: The tariff classification of an Aircraft Docking System from various countries Dear Ms. Ross: In your letter dated February 24, 2015, on behalf of your client Tubesca-Comabi, you requested a tariff classification ruling. The docking system, unassembled at time of importation, and the hardstand docks will be used in an aircraft maintenance facility. It consists of large fixed and mobile mechanical modules built according to the customer’s specifications. The hardstand ramps accommodate the nose-in parking of aircraft outside the hangar. Their telescopic pillars incorporate hydraulic jacks for height adjustment. The vertical stabilizers include left and right hand modules that are suspended from the hanger’s inside roof. This suspended dock gives access to the tail. A hoist mounted on the runway beam allows for the removal and replacement of certain aircraft parts during the maintenance process. Modules can move up and down, and left and right and are powered by electrical motors. The ramps are floor mounted but are mobile via wheels. Mobile docks and ramps are raised and lowered using a hydraulic elevation system in order to adapt to different aircraft types. The system’s motorized elevation and horizontal motion also allows the system to adjust to misalignment and variations in the position of the aircraft to off-center and stop lines. In addition, certain components can be relocated in order to conform to the overall design of the type of aircraft being serviced. The docks are made up of a galvanized or painted steel supporting structure, aluminum guardrails and stairways, along with anti-skid plywood and /or aluminum flooring. The various components of the docking systems are manufactured in France, Portugal and Hungary. You suggested classification of the subject aircraft docking system as a structure in heading 7308, Harmonized Tariff Schedule of the United States, which provides for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. We do not agree. Although structural in nature the docking system contains mechanical features which are essential for the operation of the moving parts of the complete docking system. Therefore, classification in subheading 7308.90.9590, HTSUS, is precluded. The applicable subheading for the unassembled Aircraft Docking System, imported in one shipment, and handstand docking ramps will be 8479.89.9899, HTSUS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: other: other: other. The rate of duty will be 2.5% ad valorem. 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 Patricia O’Donnell at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division