New Import Tariffs for Aircraft Parts from Belarus or Russia

June 30, 2022 by Leave a comment

Very little is being imported from Russia these days, but if you are importing Russian aviation products then you need to be aware of the unusual tariff treatment of those goods.

There is a “column two” in the harmonized tariff system of the United States. Column two is used for nations with whom the United States does not have normal trade relations (currently Cuba, North Korea, Russia and Belarus). Column two imposes much higher import duties. In April, Congress (P.L. 117-110 § 3(a) (April 8, 2022)) determined that column two would apply to products of Belarus and Russia. This means that aircraft parts from these two jurisdictions lose their duty-free status.

In today’s Federal Register, the President proclaimed a change in the column two duties that apply to many products from Russia, including certain aviation products and parts. This does not (yet) apply to Belarus. In essence for any affected goods, the 35% duty replaces whatever duty was normally established in column two.

For example, imagine you are importing a unit load device that is a product of Russia. It falls under tariff code 8609.00.00.00, which is for containers. As a container, it would have been subject to free (zero duty) entry under column one, but it would have been subject to a 25% duty under column two.

But under the new tariff rules, the same container will be subject to a 35% duty if it is imported from Russia.

Many aircraft parts under heading 8807 will be affected by this new rule (including those under 8807.10.00, 8807.20.00, 8807.30.00 and 8807.90.90. These new tariff rules apply only to Russia (not Belarus) and they go into effect on July 27, 2022.

For a complete list of the affected products, as well as full details on this new provisions, review the Presidential Proclamation in the Federal Register.

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Watch Out for New Aircraft Parts Tariff Codes!!!

January 24, 2022 by 1 Comment

The tariff codes for aircraft parts will change, effective January 27, 2022 (the thirtieth day after publication in the Federal Register).

Most importers are used to assigning tariff codes in the form 8803.XX.XXXX to their aircraft parts. These tariff codes are being replaced! So if you have been using a tariff code that starts with 8803, then it is likely to have been changed to a new tariff code that begins with 8807.

The new tariff codes were announced in Proclamation 10326. The Proclamation cross references ITC Publication 5240, which provides the specific new tariff codes:

HeadingSubheadingArticle Description
8807Parts of goods of heading 8801, 8802, or 8806
8807.10.00Propellers and rotors and parts thereof
8807.20.00Undercarriages and parts thereof
8807.30.00Other parts of airplanes, helicopters or unmanned aircraft
8807.90.00Other:
8807.90.30Parts of communications satellites
8807.90.30Other

Remember! Not all aircraft parts are imported under Heading 8803. for example, engine parts have their own Heading.

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Importing Face Masks or Respirators? Here are Your Tariff Codes!

April 13, 2020 by 1 Comment

An ASA Member is importing face masks and KN95 respirators asked about the proper tariff code for importing them.

Facemasks

There was a 1996 Customs Ruling that categorized surgical masks, but it unfortunately used a tariff code that is no longer part of the harmonized tariff system.  The relevant portion of the ruling states:

“The applicable subheading for the face masks, blue cone mask and shoe cover will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles…Other.”

Don’t bother looking up 6307.90.9989.  It is an outdated code.  But the reference to “other made up articles…Other” gives us a textual reference that we can use to identify the modern corollary tariff code for face masks.

This permitted me to find a very recent Customs Ruling from just two weeks ago.  The ruling applied to FM-002 “civil protective disposable face masks” for non-medical use. These were loose-fitting disposable face mask made of non-woven polypropylene fabric.  They are designed to create a physical barrier between the mouth and nose of the wearer and potential contaminants in the immediate environment.  Customs explained that:

“The applicable subheading for the face mask will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ‘Other made up articles, including dress patterns: Other: Other: Other: Other: Other.'”

Normally, article like this that are coming from China would be subject to an additional section 301 duty.  There are exceptions that were published in the March 17, 2020 Federal Register.  Face masks under this tariff heading appear to reflect exclusion #9 in the list of exclusions, so they would be exempt from the additional section 301 duties.

So if we have any members importing face masks reflecting the sort of masks described here, then it appears your tariff code is 6307.90.9889, and your articles from China may fall under a temporary exception from the additional tariffs on goods from China.

 

Respirators

The ASA Member also reported plans to import KN95 respirators.  KN95 is the Chinese corollary to the US N95 standard.

There are several Customs Rulings issued to identify the tariff for N95 respirators.  They agree that N95 respirators are subject to the same tariff code as face masks: 6307.90.9889.

 

Don’t Forget the FDA

Face masks and respirators intended to be used for medical uses typically are regulated by the FDA.  They may be subject to pre-market notification.  Those intended for home use with no specific claims of efficacy may be outside fo the FDA’s jurisdiction.  Note that a claim that the masks will prevent Covid-19 would be a medical claim of the sort subject to  FDA jurisdiction!

The FDA has issued emergency guidance permitting the use of N95 respirators for non-medical purposes (like construction).  They have also issued an Emergency Use Authorization permitting the import and use of certain ChInese KN95 respirators.  It is important to read this guidance carefully, as the importer may still be required to demonstrate that the disposable non-NIOSH-approved respirator(s) manufactured in China meet at least one of the FDA’s temporary criteria – this is temporarily done on an expedited basis by sending a request to the FDA via email.  There is a list of Chinese-made respirators that have already been approved by the FDA.

 

Please use this article only as a starting point for your research – make sure you comply with all of the relevant laws and regulations when importing these articles!

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Harmonized Tariff Codes for Engines and Engine Parts

March 19, 2013 by 1 Comment

ASA Members are frequently confused about what are the right tariff codes for aircraft engine parts. This can be a complicated area, and a number of tariff rulings have provided guidance in this area.  Aircraft engines usually fit into an engine-specific tariff code, like one of these:

  • 8411.11.4000  turbojet engines for aircraft; thrust not exceeding 25 kN
  • 8411.12.4000  turbojet engines for aircraft; thrust exceeding 25 kN
  • 8411.21.4000  turboprop engines for aircraft; power not exceeding 1,100 kW
  • 8411.22.4000  turboprop engines for aircraft; power exceeding 1,100 kW
  • 8411.81.4000  other gas turbine engines for aircraft; power not exceeding 5,000 kW
  • 8411.82.4000 other gas turbine engines for aircraft; power exceeding 5,000 kW

Engine parts, on the other hand, usually fit into parts-specific tariff codes.  Articles that are integral, constituent or component parts without which the article with which they are used cannot function have been held to be “parts” for tariff purposes.  Thus gas turbine engine parts may fit into one of the “8411.91” or “8411.99” categories. An example of a part that could not be described as an engine part would be a “stud” fastener used in Rolls Royce engines, which was characterized under tariff code 7318.15.50.  Classificiation HQ 957549  (May 12, 1995).  One of the factors that caused the government to characterize the stud as a general fastener instead of as an engine part was the fact that there was no evidence that the stud was an integral part of the engine.  Id. (“Dowels of the type in issue perform a fastening or joining function. There is no evidence that they are integral, constituent or component parts necessary to the proper function or operation of an exhaust collector, muffler or engine”).

On the other hand, though, the Low-Pressure Compressor section of the PW4000 aircraft gas turbine engine would be characterized under the aircraft engine parts tariff code as 8411.91.9080. See Classification HQ 962104 (June 11, 1999) (modifying Classification NY C87045 (April 29, 1998) which had been improperly issued based on a mistake of fact about the material).  Similar tariff codes that may be usable for engine parts include:

  • 8411.91.1060 Parts of turbojets or turbopropellers: Cast-iron parts, not advanced beyond cleaning, and machined only for the removal of fins, gates, sprues and risers or to permit location in finishing machinery – for civil aircraft turbine engines.
  • 8411.91.1090 Parts of turbojets or turbopropellers: Cast-iron parts, not advanced beyond cleaning, and machined only for the removal of fins, gates, sprues and risers or to permit location in finishing machinery – for non-civil aircraft turbine engines (including military aircraft engines)

If using one of the 8411.91.10xx tariff codes, the user should be careful of the material from which the part is made. The Customs Service issued several rulings under these codes that had to be corrected because the parts were made from titanium, rather than from cast iron.

Note that the cascades, cascade assemblies, cascade boxes and nacelle cascades for Boeing 737s and 777s (“engine cascades”) would be characterized as aircraft parts under 8803.30.00 (and not under 8411).

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