R04834 R0 Ruling Active

The tariff classification of a masking fixture for aircraft from various countries.

Issued October 4, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The masking fixture, item P/N 31130-8000, is a 23 piece kit consisting of an aluminum ring, two large plastic generator housing plugs and various other small plastic plugs to be inserted into bolt holes within a generator housing. The purpose of the masking fixture is to assist repair technicians in the application of epoxy on the exposed surfaces of the generator housing by masking those areas that the epoxy should not be applied to. The essential character of the masking fixture is imparted by the plastic components, which greatly exceed the aluminum ring in value.

CBP rationale

The applicable subheading for the masking fixture kit will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

NY R04834 October 4, 2006 CLA-2-39:RR:E:NC:SP:221 R04834 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Russ Ledbetter Goodrich Corporation 4415 Corporate Center Drive Monroe, NC 28110 RE: The tariff classification of a masking fixture for aircraft from various countries. Dear Mr. Ledbetter: In your letter dated September 6, 2006, you requested a tariff classification ruling. Photographs and diagrams were provided with your letter. The masking fixture, item P/N 31130-8000, is a 23 piece kit consisting of an aluminum ring, two large plastic generator housing plugs and various other small plastic plugs to be inserted into bolt holes within a generator housing. The purpose of the masking fixture is to assist repair technicians in the application of epoxy on the exposed surfaces of the generator housing by masking those areas that the epoxy should not be applied to. The essential character of the masking fixture is imparted by the plastic components, which greatly exceed the aluminum ring in value. The applicable subheading for the masking fixture kit will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. The kit may be imported from various countries. The rate of duty provided above applies to this item when it is made in a country with which the United States has Normal Trade Relations. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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