The tariff classification of aluminum wing inner rear spars for aircraft from France.

NY G84390 November 29, 2000 CLA-2-88:RR:NC:MM:106 G84390 CATEGORY: Classification TARIFF NO.: 8803.30.0030 Mr. Francis L. Breslin Ted L. Rausch Co. P.O. Box 2047 Long Beach, CA 90801 RE: The tariff classification of aluminum wing inner rear spars for aircraft from France. Dear Mr. Breslin: In your letter dated November 16, 2000, on behalf of Marvin Engineering Co., Inc., you requested a tariff classification ruling. You submitted blueprints with your request. The articles in question are aircraft wing inner rear spars. The inner rear spars are made of an aluminum alloy measuring 238 inches long, 51 inches wide at one end and 27 inches wide at the other end. They are ribbed and flanged along the length and width of each article. After importation, Marvin Engineering will perform a variety of finishing operations: milling, deburring, chamfering, drilling of holes, heat treatment, inspection, priming and painting. The finished inner rear spars will then be exported for incorporation into the Airbus A319/A320 aircraft wing. In their imported condition, the unfinished, unassembled inner rear spars have the essential character of a completed aircraft part. The applicable subheading for the aluminum wing inner rear spars for aircraft will be 8803.30.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of airplanes for use in civil aircraft, other. The rate of duty will be free. 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 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division