N356248

N356248 December 12, 2025 CLA-2-84:OT:RR:NC:N2:201 CATEGORY: Classification; Origin TARIFF NO.: 8411.99.9085; 9801.00.10 Nancy Fowler TransCanada Turbines Ltd. 998 Hamilton Blvd NE Airdrie T4A 0K8 Canada RE: The tariff classification and country of origin of defective/used parts returned to the United States Dear Ms. Fowler: In your letter dated November 19, 2025, you requested a tariff classification and country of origin determination ruling. The question posed in your request is the proper classification and country-of-origin of various unserviceable parts of aeroderivative industrial gas turbines returned to the United States. In your request you state that TransCanada Turbines (“TCT”) is an Original Equipment Manufacturer (“OEM”) authorized overhaul, repair, and maintenance service provider for aeroderivative industrial gas turbines. TCT imports General Electric LM2500 and LM6000 aeroderivative industrial gas turbines from the United States and other countries into Canada for repair, service and overhaul to OEM specifications. During the overhaul process unserviceable parts are removed and either repaired or replaced with refurbished or new parts. After overhaul the engine is returned to the U.S. or foreign customer. In some specific cases, unserviceable components that were removed from the turbine are returned to the OEM, or OEM approved repair facility based in the U.S. These parts, as removed, are not repaired or advanced in value or condition when imported back into the U.S. You claim that these unserviceable parts may be returned to be repaired and reexported or remain in the U.S. indefinitely. The specific items concerned are various parts and components of U.S. manufactured industrial gas turbines, but could be of various origins, United States, Canada, EU and United Kingdom, etc. You state that TCT has the country of origin provided by the OEM for the individual parts and most of the parts are serialized. TCT has a robust recordkeeping process to show a part directly originating from a specific turbine. The majority of parts in question will fall under 8411.99.9085 but there are other parts, bearings, shafts, nuts, bolts, starters, etc. with other US HTS (8483.90.8080, 8483.10.5000, 7508.90.5000, and 7318.16.0030). TCT is the Importer of Record when the goods are entered into the US and responsible for the duty and taxes at the time of import. You question, 1) whether the various engine parts and components are eligible for duty-free treatment under subheading 9801.00.10 and 2) the country of origin of the unserviceable parts. You state that it is your opinion that Subheading 9801.00.10 as either US Goods Returned (USGR) or Foreign Goods Returned (FGR) can be claimed for the various removed unserviceable parts and components that have not undergone any substantial transformation or advancement in value or condition in Canada. In your analysis you cite Customs Binding Ruling N284308 (March 30, 2017) and HQ 559703 (August 23, 1996) as support for a similar various engine parts and components where 9801.00.10 was determined to be eligible. We concur. Provided you can prove that the initial gas turbine is a US product, then the removed defective/damaged parts would be eligible for 9801.01.10 consideration when re-imported back into the United States. You also request a country-of-origin determination for the extracted unserviceable parts. This would be determined by the country of origin where the engine was produced, for example if the parts were removed from United States origin engines and gas turbines, the country-of-origin would be United States. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Matthew Sullivan at matthew.sullivan@cbp.dhs.gov. Sincerely, (for) Deborah Marinucci Designated Official Performing the Duties of the Division Director National Commodity Specialist Division

you cite Customs Binding Ruling N284308 (March 30, 2017) and HQ 559703 (August 23, 1996) as support for a similar various engine parts and components where 9801.00.10 was determined to be eligible. We concur. Provided you can prove that the initial gas turbine is a US product, then the removed defective/damaged parts would be eligible for 9801.01.10 consideration when re-imported back into the United States. You also request a country-of-origin determination for the extracted unserviceable parts. This would be determined by the country of origin where the engine was produced, for example if the parts were removed from United States origin engines and gas turbines, the country-of-origin would be United States. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Matthew Sullivan at matthew.sull