The tariff classification of a flight simulator from the United States

N237439 January 25, 2013 CLA-2-98:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 9801.00.1079 Stephen Robert Quint 2319 Celastrus Drive Chapel Hill, NC 27514-9544 RE: The tariff classification of a flight simulator from the United States Dear Mr. Quint, In your letter dated January 15, 2013, you requested a tariff classification. The item being considered is a 1944 “Link Trainer Flight Simulator”. You state that this item was manufactured in the United States by the Link Company and used for the training of Army Air Corps and Air Cadets during World War II. The flight simulator was used in all military flight schools throughout the war years. You describe it “as complete in new condition” and “in original condition”. The 1944 “Link Trainer Flight Simulator” consists of a simulator unit (cockpit) and a control unit (desk and control apparatus) with an operator’s manual. The flight simulator is presently owned by a collector of World War II military equipment in the Netherlands.



In your ruling request, you suggested classification in heading 8805.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Aircraft launching gear; … ground flying trainers … ; Ground flying trainers and parts thereof: Air combat simulators … Other.” You stated that “this flight simulator was made by the Link Company in the U.S.A. … is in original condition … without foreign modification.” Therefore, the applicable classification subheading for the “Link Trainer Flight Simulator” will be 9801.00.1079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, “Products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad … Other: Articles provided for in chapter 88: Article provided for in heading 8805.” 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 Matthew Sullivan at 646-733-3013. Sincerely, Thomas J. Russo Director National Commodity Specialist Division