Civil Aircraft Agreement (CAA); Certification of Use; Timeliness of Claim for Free Entry; Section 10.183(c), Customs Regulations; HQ 716812; Parts of Aircraft; Subheading 8803.30.00, HTSUS; Internal Advice 67/91

HQ 951096 APRIL 6 1992 CLA-2:CO:R:C:M 951096 JAS CATEGORY: Classification TARIFF NO.: 8803.30.00 District Director of Customs 1000 Second Avenue, Suite 2200 Seattle, Washington 98104-1049 RE: Civil Aircraft Agreement (CAA); Certification of Use; Timeliness of Claim for Free Entry; Section 10.183(c), Customs Regulations; HQ 716812; Parts of Aircraft; Subheading 8803.30.00, HTSUS; Internal Advice 67/91 Dear Sir: Your memorandum of November 26, 1991 (CLA-2 SE:C:D KB), initiated this request for guidance in liquidating entries free of duty under the CAA when the certification of use is not filed with the entry summary. FACTS: You note that many entries are filed under subheading 8803.30.00, HTSUS, other parts of airplanes or helicopters. This provision carries an unconditionally free column 1 rate of duty. At liquidation, however, due to various Section XVII legal notes, or for other reasons, the import specialist may change the classification to an HTS provision requiring the certification under section 10.183(c), Customs Regulations. You contend that where the importer fails to claim CAA benefits and/or file the required certification at the time of entry, free entry should be denied and duty assessed. ISSUE: Whether the certificate of use required under the Civil Aircraft Agreement may be filed subsequent to the filing of the entry summary. - 2 - LAW AND ANALYSIS: Title VI, Civil Aircraft Agreement, of the Trade Agreements Act of 1979 (Sec. 601, P.L. 96-39, 93 Stat. 144, 96th Cong., 1st. Sess. 1979), implemented the Agreement on Trade in Civil Aircraft. This Agreement became effective in the United States on January 1, 1980. On June 7, 1984, 19 CFR Part 10, was amended to include section 10.183. This section provides for duty-free admission of [civil aircraft] parts for civil aircraft certified for use in accordance with the provisions of General Note 3(c)(iv), Harmonized Tariff Schedule of the United States (HTSUS). Section 10.183(c)(2) provides that the importer must submit at the time of filing the entry summary a certification for each entry or a blanket certification if more than one entry of civil aircraft parts will be made during a 12-month period. The certification will be valid for a period of one year from the date of approval by the district director in the district where the civil aircraft parts will be entered. The blanket certification may be renewed for additional one-year periods upon written request to each concerned district director. Failure to provide the certification at the time of filing the entry summary or to have an approved blanket certification on file with the district director in the district where the entry summary is filed shall result in a dutiable entry. See T.D. 84-109. 49 FR 19450, May 8, 1984, as amended by T.D. 85-123, 50 FR 29953, July 23, 1985; T.D. 89-1, 53 FR 51252, Dec. 21, 1988. Headquarters ruling 716812, dated October 27, 1981, concluded that the importer's certification of use must be filed at the time of the filing of the entry summary. The ruling noted that the House Report regarding Section 601 of Public law 96-39 stated that the certification must be filed at the time of entry. This ruling is still good law and we see no reason to reach a different conclusion in this case. HOLDING: A section 10.183 certification cannot be filed subsequent to entry unless there exists a mistake of fact correctable under 19 U.S.C. 1520(c)(1). Sincerely, John Durant, Director Commercial Rulings Division