&&The Manifold Body Casting, part # AH5460-05, is a manifold made of C355-T6 aluminum that will be mounted on the gearbox of a A320NEO Pratt aircraft turbine. It distributes fluid from a pump to various components, such as, heat exchangers, fuel-oil bypass servo valve, active oil damping solenoid, bearings, and gear box. It contains no valves, just a filter strainer and orifices and provides a mounting surface for valves and sensors.&&&&It is imported in an unfinished state but it possesses the essential character of a complete manifold for an aircraft turbine and can only be used for this purpose.&&

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly,&&&&General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an advance ruling, you had proposed classification under tariff item 8803.30.00 as other parts of airplanes. This tariff classification is not appropriate. Legal Note 2 to Section XVII, in pertinent part, states “The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this Section (e) Machines or apparatus of headings 84.01 to 84.79, or parts thereof, other than the radiators for the articles of this Section”.&&&&Aircraft turbines are provided for in heading 84.11 as turbo-jets. The Manifold Body Casting, part # AH5460-05, is integral to the design and essential to the function of the turbine engine. Therefore, it meets the definition of a “part” as defined in Departmental Memorandum D10-0-1, Classification of Parts and Accessories in the Customs Tariff.&&&&Parts of turbo-jets are provided for under subheading 8411.91.&&