The tariff classification of geophysical survey aircraft

NY D81174 August 13, 1998 CLA-2-88:RR:NC:MM:106 D81174 CATEGORY: Classification TARIFF NO.: 8802.30.0080 Ms. Sandy Balling PBB Global Logistics 434 Delaware Avenue Buffalo, NY 14202 RE: The tariff classification of geophysical survey aircraft Dear Ms. Balling: In your letter dated August 4, 1998, on behalf of your client Sander Geophysics Limited, of Ontario, Canada, you requested a tariff classification ruling. You included descriptive literature and drawings with your request. Sander Geophysics uses a single engine aircraft, a Cessna 208B, a Cessna 402B, a Cessna 404 Titan, a Queenair B80 or a Britten-Norman Islander BN2B-21, all of which have unladen weights of between 2000 and 4000 kilograms, for geophysical surveys. You state these airplanes have been certified for use as civil aircraft. These planes have been modified to function as geophysical survey aircraft. The survey equipment consists of a magnetometer, an automatic aeromagnetic digital compensator, a satellite navigation computer and global positioning system, a data acquisition and recording system, and a video system. All aircraft have been modified to house and accommodate the various systems. The applicable subheading for the geophysical survey aircraft will be 8802.30.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other used or rebuilt aircraft of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg. 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 Patrick J. Wholey at 212-466-5668. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division