9903.01.82 - Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts, and components; their other parts, components, and subassemblies; and ground flight simulators and their parts and components of Brazil, classified in the subheadings enumerated in subdivision (x)(iv) of U.S. note 2 to this subchapter
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty | The duty provided in the applicable subheading |
| Special Rate of Duty | The duty provided in the applicable subheading |
| Column 2 Rate of Duty | The duty provided in the applicable subheading |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 9903.01.82, specifically addresses articles related to civil aviation originating from Brazil. It encompasses a broad range of items, including the aircraft themselves, their engines, and all associated parts, components, and subassemblies. Furthermore, this code extends to ground flight simulators and their respective parts and components, provided they are of Brazilian origin and meet the specific criteria outlined in subdivision (x)(iv) of U.S. note 2 to this subchapter. This classification is crucial for ensuring accurate tariff assessment and compliance for these specialized goods.
Given the nature of Chapter 99, which deals with temporary legislation and special provisions, this category distinguishes itself from the general tariff classifications of the preceding chapters. For instance, it would not overlap with classifications for general machinery (e.g., Chapter 84) or vehicles (e.g., Chapter 87) that are not specifically designated as civil aircraft components from Brazil under this special provision. Its focus is narrowly defined by the origin and the specific nature of the civil aviation goods it covers, often due to trade agreements or temporary legislative measures.
As a leaf node, HTS code 9903.01.82 does not contain further subcategories. Therefore, classification within this code relies entirely on the detailed description provided and the associated U.S. note. Importers and customs brokers must meticulously verify that the imported articles are indeed civil aircraft or related components of Brazilian origin and that they align with the specific enumerated subheadings mentioned in the U.S. note to ensure correct entry and duty application.