The tariff classification of packaging kit from Canada

NY 868428 December 18, 1991 CLA-2-86:S:N:N1:113 868428 CATEGORY: Classification TARIFF NO.: 8609.00.0000 Mr. Robert A. DeCamp Myers International Trade Services, Inc. 33 West Service Road P.O. Box 188 Champlain, NY 12919 RE: The tariff classification of packaging kit from Canada Dear Mr. DeCamp: In your letter dated October 29, 1991, on behalf of Pratt and Whitney Canada, you requested a tariff classification ruling. The issuance of this binding ruling was delayed by mutual consent because of a request for a meeting between the inquirer and Customs. During this meeting, you indicated that the merchandise involved in this particular request was only for the packaging kit, AFS 04322. The kit is to be imported along with an unassembled aircraft engine for assembly in the United States. The packaging kit is an unassembled container consisting of a skid, pads, brackets, bolts, nuts, pins, bags, and other parts. When assembled, the kit comprises a container specially designed for the transportation of a specific aircraft engine. It does not contribute to the functioning of the engine itself, and cannot be considered a part. It remains a separate article of commerce whether it is imported with the unassembled engine or not. The applicable subheading for the kit will be 8609.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for containers, specially designed and equipped for carriage by one or more modes of transport. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport