BIS “Affiliates Rule” Postponed for One Year

A month ago, we reported on the new BIS “Affiliates Rule” that extends a company’s sanctions to any subsidiary business that subject to 50% or more ownership by the sanctioned company. That rule became effective on September 29, 2025, but its implementation is already being postponed!

On November 12, BIS announced that it would be delaying the effective date of the Affiliates Rule for one year:

“This rule will be implemented in two phases. The first phase, effective on November 10, 2025, and ending November 9, 2026, is a one-year suspension of the Affiliates Rule. BIS is temporarily suspending all changes previously made to the EAR by the Affiliates Rule during this period. In the second phase of this final rule, effective November 10, 2026 and extending indefinitely, the changes included in the Affiliates Rule that are removed in the first stage will be added back into the EAR.”

Remember – OFAC policy still extend sanctions to 50%-owned subsidiaries of OFAC-sanctioned companies.

New Guidance on Completing 8130-3

The FAA has new instructions on how to complete 8130-3 tags.

FAA Order 8130.21J is the new guidance on how a manufacturer or an FAA designee completes the FAA Form 8130-3. It becomes effective on November 24, 2025. This order includes instructions for a designee who issues the form for parts at a distributor’s facility:

When issued at a distributor, a 14 CFR part 121 or 14 CFR part 135 certificate holder, or a 14 CFR part 145 certificated repair station, enter the following statement: “The product or article shipped under this approval was produced by [insert PAH’s name and CM project number].”

The order also includes instructions for splitting bulk shipments:

8.f.(2) Splitting a bulk shipment. Any person may split a bulk shipment that the person owns or controls. When splitting bulk shipments, PAHs, PAH associate facilities, distributors, PAH-approved suppliers having direct shipment authorizations shall have procedures in place to control products or articles. Previously shipped bulk shipments of new products or articles may be split as many times as the original quantity listed in block 9 permits. Products or articles received without an FAA Form 8130-3 must not be mixed with those received with FAA Form 8130-3. To split a bulk shipment associated with a form, copy the form and either:

(a) Indicate on each copy of the form (front or back side) the number of aircraft engines, propellers, or articles being shipped, tracking number for the portion being shipped, and the name, physical address, date, and contact information of the person splitting the shipment, or;

(b) Make a statement on a separate document accompanying each copy that includes: the tracking number of the original form, tracking number for the portion being shipped (tracking number assigned to the new statement by the person responsible for splitting the bulk shipment), number of aircraft engines, propellers, or articles being shipped (under this new statement), and the name, physical address, date, and contact information of the person splitting the shipment.

Note: Retain a copy of the form or the separate document used to split a bulk shipment
according to paragraph 8.d. This note only applies to paragraph 8.f.(2)

FAA Advisory Circular 43-9D is the new guidance on how a repair station or other maintenance provider completes the FAA Form 8130-3 as an approval for return to service and maintenance release. Rebuilds performed under 14 C.F.R. 43.3(j) and approved under 14 C.F.R. 43.7(d) ARE NOT part of this guidance (they are covered under Order 8120.18A).

Resources

BIS Applies Existing Sanctions to Partially-Owned Affiliates; TGB Aviation Added to Sanction List

NOTE: Implementation of this rule has been postponed by one year. For more details click here.

A new rule will apply Bureau of Industry and Security [“BIS”] sanctions to “affiliates,” and thus the sanctions will be expanded to include certain non-listed companies. This will create a de facto increased obligation for exporters to collect data and perform due diligence on export transactions.

As most of you know, State Department sanctions “flow-down,” meaning that if a company is sanctioned and it controls another company, the sanctions apply to the controlled company as well, even though the controlled company might not be listed as a sanctions-target.

The new BIS rules will apply a similar “flow-down” approach to any transaction that is subject to the jurisdiction of the BIS (which is most transactions in civil aircraft parts). If the potential partner is owned by a business or person that is restricted under Commerce or Treasury regulations, then the restrictions may “flow-down” to the potential partner. The rule is published in multiple parts, so here is a summary of the relevant parts:

  • If the parent entity is sanctioned under the BIS Entity List, and the parent entity owns 50% or more of the child business, then the child business is treated as if it were a BIS-sanctioned business as well (new language in 15 C.F.R. § 744.11(a)(1)).
  • If the parent entity is sanctioned as a military end user (“MEU”) under the BIS rules, and the parent entity owns 50% or more of the child business, then the child business is treated as if it were a BIS-sanctioned business as well (new language in 15 C.F.R. § 744.11(a)(1)).
  • If the parent entity is sanctioned as a Treasury Department Specially Designated National (SDN), and the parent entity owns 50% or more of the child business, then the child business is treated as if it were a BIS-sanctioned business as well (new language in 15 C.F.R. § 744.8(a)(2)).
  • For purposes of these rule, ownership will include direct or indirect ownership; if two or more restricted entities own 50% or more of a business, then their ownership will be aggregated for purposes of identifying whether the rule applies.
  • Generally these restrictions will not (yet) flow-down from the unlisted entities. Thus if an unlisted child entity is restricted by these rules, then its own 50%-owned subsidiaries (grandchildren) will typically not be affected by the restrictions until (1) the child-owner is listed or (2) the grandchild is listed.
  • The child business who is affected by these rules can request that it be specifically excluded from its parent listing. If this is successful, then parent entity’s listing (on the Entity List) would be modified to exclude the child business (new language in 15 C.F.R. §§ 744.16(e); 744.21(b)(2)).

This is an interim final rule, which means it became effective immediately, backdated to September 29, 2025. The government has opened comments on this interim final rule, through October 29, and if any reader sees ways to improve the rule, please let us know so that we can make sure your comments are received.

Compliance diligence remains important. We can see this from the latest addition to the Entity List. Tomorrow, the U.S. government plans to add TGB Aviation to the BIS sanctions list (it will be effective as of today). TGB Aviation is a parts distributor in Turkey and they are accused of shipping U.S.-origin aircraft components into Iran.

EU Aircraft Parts Are BACK to Duty Free

Under the Agreement on Trade in Civil Aircraft (ATCA), aircraft and their parts are supposed to enter on a duty-free basis. The recent application of duty (chapter 99 tariffs) to aircraft parts has been a major change for the aviation industry. We are slowly rolling that back.

The most recent change has been for civil aviation products of the EU. HTSUS (2025) revision 24 was issued on September 25 and it includes duty free treatment for most civil aircraft parts. The specific details can be found in the Federal Register notice.

To be clear, the actual tariff treatment is that civil aircraft parts that are products of the EU and that fall into a list of tariff codes (it is long, but reproduced below) are now exempt from additional duties, but will be subject to the regular base duty to which they were always subject.

The new chapter 99 tariff code for civil aircraft parts that are products of the EU is HTSUS 9903.02.76.

Tariff Codes Subject to the Civil Aviation Exemption for the EU:

3917.21.00 8411.21.40 8479.90.41 8518.29.80 9014.20.40
3917.22.00 8411.21.80 8479.90.45 8518.30.10 9014.20.60
3917.23.00 8411.22.40 8479.90.55 8518.30.20 9014.20.80
3917.29.00 8411.22.80 8479.90.65 8518.40.10 9014.90.10
3917.31.00 8411.81.40 8479.90.75 8518.40.20 9014.90.20
3917.33.00 8411.82.40 8479.90.85 8518.50.00 9014.90.40
3917.39.00 8411.91.10 8479.90.95 8519.81.10 9014.90.60
3917.40.00 8411.91.90 8483.10.10 8519.81.20 9020.00.40
3926.90.45 8411.99.10 8483.10.30 8519.81.25 9020.00.60
3926.90.94 8411.99.90 8483.10.50 8519.81.30 9025.11.20
3926.90.96 8412.10.00 8483.30.40 8519.81.41 9025.11.40
3926.90.99 8412.21.00 8483.30.80 8519.89.10 9025.19.40
4008.29.20 8412.29.40 8483.40.10 8519.89.20 9025.19.80
4009.12.00 8412.29.80 8483.40.30 8519.89.30 9025.80.10
4009.22.00 8412.31.00 8483.40.50 8521.10.30 9025.80.15
4009.32.00 8412.39.00 8483.40.70 8521.10.60 9025.80.20
4009.42.00 8412.80.10 8483.40.80 8521.10.90 9025.80.35
4011.30.00 8412.80.90 8483.40.90 8522.90.25 9025.80.40
4012.13.00 8412.90.90 8483.50.40 8522.90.36 9025.80.50
4012.20.10 8413.19.00 8483.50.60 8522.90.45 9025.90.06
4016.10.00 8413.20.00 8483.50.90 8522.90.58 9026.10.20
4016.93.50 8413.30.10 8483.60.40 8522.90.65 9026.10.40
4016.99.35 8413.30.90 8483.60.80 8522.90.80 9026.10.60
4016.99.60 8413.50.00 8483.90.10 8526.10.00 9026.20.40
4017.00.00 8413.60.00 8483.90.20 8526.91.00 9026.20.80
4823.90.10 8413.70.10 8483.90.30 8526.92.10 9026.80.20
4823.90.20 8413.70.20 8483.90.50 8526.92.50 9026.80.40
4823.90.31 8413.81.00 8483.90.80 8528.42.00 9026.80.60
4823.90.40 8413.91.10 8484.10.00 8528.52.00 9026.90.20
4823.90.50 8413.91.20 8484.90.00 8528.62.00 9026.90.40
4823.90.60 8413.91.90 8501.20.50 8529.10.21 9026.90.60
4823.90.67 8414.10.00 8501.20.60 8529.10.40 9029.10.80
4823.90.70 8414.20.00 8501.31.50 8529.10.91 9029.20.40
4823.90.80 8414.30.40 8501.31.60 8529.90.04 9029.90.80
4823.90.86 8414.30.80 8501.31.81 8529.90.05 9030.10.00
6812.80.90 8414.51.30 8501.32.20 8529.90.06 9030.20.05
6812.99.10 8414.51.90 8501.32.55 8529.90.09 9030.20.10
6812.99.20 8414.59.30 8501.32.61 8529.90.13 9030.31.00
6812.99.90 8414.59.65 8501.33.20 8529.90.16 9030.32.00
6813.20.00 8414.80.05 8501.33.30 8529.90.19 9030.33.34
6813.81.00 8414.80.16 8501.33.61 8529.90.21 9030.33.38
6813.89.00 8414.80.20 8501.34.61 8529.90.24 9030.39.01
7007.21.11 8414.80.90 8501.40.50 8529.90.29 9030.40.00
7304.31.30 8414.90.10 8501.40.60 8529.90.33 9030.84.00
7304.31.60 8414.90.30 8501.51.50 8529.90.36 9030.89.01
7304.39.00 8414.90.41 8501.51.60 8529.90.39 9030.90.25
7304.41.30 8414.90.91 8501.52.40 8529.90.43 9030.90.46
7304.41.60 8415.10.60 8501.52.80 8529.90.46 9030.90.66
7304.49.00 8415.10.90 8501.53.40 8529.90.49 9030.90.68
7304.51.10 8415.81.01 8501.53.60 8529.90.55 9030.90.84
7304.51.50 8415.82.01 8501.61.01 8529.90.63 9030.90.89
7304.59.10 8415.83.00 8501.62.01 8529.90.68 9031.80.40
7304.59.20 8415.90.40 8501.63.01 8529.90.73 9031.80.80
7304.59.60 8415.90.80 8501.71.00 8529.90.77 9031.90.21
7304.59.80 8418.10.00 8501.72.10 8529.90.78 9031.90.45
7304.90.10 8418.30.00 8501.72.20 8529.90.81 9031.90.54
7304.90.30 8418.40.00 8501.72.30 8529.90.83 9031.90.59
7304.90.50 8418.61.01 8501.72.90 8529.90.87 9031.90.70
7304.90.70 8418.69.01 8501.80.10 8529.90.88 9031.90.91
7306.30.10 8419.50.10 8501.80.20 8529.90.89 9032.10.00
7306.30.30 8419.50.50 8501.80.30 8529.90.93 9032.20.00
7306.30.50 8419.81.50 8502.11.00 8529.90.95 9032.81.00
7306.40.10 8419.81.90 8502.12.00 8529.90.97 9032.89.20
7306.40.50 8419.90.10 8502.13.00 8529.90.98 9032.89.40
7306.50.10 8419.90.20 8502.20.00 8531.10.00 9032.89.60
7306.50.30 8419.90.30 8502.31.00 8531.20.00 9032.90.21
7306.50.50 8419.90.50 8502.39.00 8531.80.15 9032.90.41
7306.61.10 8419.90.85 8502.40.00 8531.80.90 9032.90.61
7306.61.30 8421.19.00 8504.10.00 8536.70.00 9033.00.90
7306.61.50 8421.21.00 8504.31.20 8539.10.00 9104.00.05
7306.61.70 8421.23.00 8504.31.40 8539.51.00 9104.00.10
7306.69.10 8421.29.00 8504.31.60 8543.70.42 9104.00.20
7306.69.30 8421.31.00 8504.32.00 8543.70.45 9104.00.25
7306.69.50 8421.32.00 8504.33.00 8543.70.60 9104.00.30
7306.69.70 8421.39.01 8504.40.40 8543.70.80 9104.00.40
7312.10.05 8424.10.00 8504.40.60 8543.70.91 9104.00.45
7312.10.10 8425.11.00 8504.40.70 8543.70.95 9104.00.50
7312.10.20 8425.19.00 8504.40.85 8543.90.12 9104.00.60
7312.10.30 8425.31.01 8504.40.95 8543.90.15 9109.10.50
7312.10.50 8425.39.01 8504.50.40 8543.90.35 9109.10.60
7312.10.60 8425.42.00 8504.50.80 8543.90.65 9109.90.20
7312.10.70 8425.49.00 8507.10.00 8543.90.68 9401.10.40
7312.10.80 8426.99.00 8507.20.80 8543.90.85 9401.10.80
7312.10.90 8428.10.00 8507.30.80 8543.90.88 9403.20.00
7312.90.00 8428.20.00 8507.50.00 8544.30.00 9403.70.40
7322.90.00 8428.33.00 8507.60.00 8801.00.00 9403.70.80
7324.10.00 8428.39.00 8507.80.82 8802.11.01 9405.11.40
7324.90.00 8428.90.03 8507.90.40 8802.12.01 9405.11.60
7326.20.00 8443.31.00 8507.90.80 8802.20.01 9405.11.80
7413.00.90 8443.32.10 8511.10.00 8802.30.01 9405.19.40
7608.10.00 8443.32.50 8511.20.00 8802.40.01 9405.19.60
7608.20.00 8471.41.01 8511.30.00 8805.29.00 9405.19.80
8108.90.60 8471.49.00 8511.40.00 8807.10.00 9405.61.20
8302.10.60 8471.50.01 8511.50.00 8807.20.00 9405.61.40
8302.10.90 8471.60.10 8511.80.20 8807.30.00 9405.61.60
8302.20.00 8471.60.20 8511.80.40 8807.90.90 9405.69.20
8302.42.30 8471.60.70 8511.80.60 9001.90.40 9405.69.40
8302.42.60 8471.60.80 8514.20.40 9001.90.50 9405.69.60
8302.49.40 8471.60.90 8516.80.40 9001.90.60 9405.92.00
8302.49.60 8471.70.10 8516.80.80 9001.90.80 9405.99.20
8302.49.80 8471.70.20 8517.13.00 9001.90.90 9405.99.40
8302.60.30 8471.70.30 8517.14.00 9002.90.20 9620.00.50
8307.10.30 8471.70.40 8517.61.00 9002.90.40 9620.00.60
8307.90.30 8471.70.50 8517.62.00 9002.90.70 9802.00.40
8407.10.00 8471.70.60 8517.69.00 9002.90.85 9802.00.50
8408.90.90 8471.70.90 8517.71.00 9002.90.95 9802.00.60
8409.10.00 8479.89.10 8518.10.40 9014.10.10 9802.00.80
8411.11.40 8479.89.20 8518.10.80 9014.10.60 9818.00.05
8411.11.80 8479.89.65 8518.21.00 9014.10.70 9818.00.07
8411.12.40 8479.89.70 8518.22.00 9014.10.90
8411.12.80 8479.89.95 8518.29.40 9014.20.20

Aircraft Parts from Japan are Once Again Duty-Free

Today, the United States published the new tariff standards for goods that are products of Japan.

Aircraft parts imported into the United States will once again enjoy duty-free status when they are products of Japan and are covered under the Agreement on Trade in Civil Aircraft.

The new tariff code for aircraft parts that are products of Japan is 9903.96.02. It exempts the parts from the new chapter 99 tariffs. As with other aircraft parts duties, this only provides duty-free treatment to the extent that the parts are covered under the Agreement on Trade in Civil Aircraft. Some things that we consider to be aircraft parts (for example: bearings and fasteners) may be outside of the scope of the Agreement on Trade in Civil Aircraft, in which case they may be subject to the “normal” chapter 99 duties on goods of Japan.

Saying the Silent Part Out Loud: Aircraft Parts Will Continue to be Subject to Changing Tariff Rules

The White House has given the industry more guidance on their plans for import tariffs that may be applied to aircraft parts. In an Executive Order published last night, the Administration confirmed that the United States will set aircraft parts duty rates at unique levels for each trading partner.

“The list of imports for which I may be willing to provide a zero percent reciprocal tariff rate is … [description of other products]; aircraft and aircraft parts…. Given the complex, fact-specific, and sensitive nature of negotiations and the national emergency declared in Executive Order 14257, among other relevant considerations, the imports that might receive a reciprocal tariff rate of zero percent may be different for each final agreement between a foreign trading partner and the United States.”

This confirms that the Administration has no intent to honor the Agreement on Trade in Civil Aircraft provisions (including the statutory provisions that implemented that agreement) that provide for duty-free entry of aircraft and aircraft parts. Instead, the Administration expects to set varying tariff levels for imported aircraft parts, based on the country of origin. This can be very complicated to assess for some parts.

For example, an aircraft component that was produced in France might be a product of France when it sold into the aftermarket by the manufacturer. But the substantial transformation doctrine dictates that if the same part was original equipment on a Boeing aircraft produced in the United States, then it became a product of the United States because the fabrication of the complete aircraft (incorporating the component) was a complex assembly. Thus, two otherwise identical aircraft parts might actually be treated differently upon their import into the United States, with the former being a product of France subject to the EU HTSUS provisions, and the latter being a product of the United States that may eligible for duty-free return (assuming that it has not been advanced in value while abroad).

Aviation has a robust record-keeping practice, but the historical duty-free treatment of aircraft parts has meant that the record-keeping practices evolved to support airworthiness, rather than for the purpose of meeting import tariff rules. Modern aircraft parts record-keeping practices may be inadequate in some cases to support common exceptions that should otherwise apply to the U.S. import of aircraft parts.

In June, ASA published an argument to the United States government suggesting that current United States law does not permit duties on aircraft parts, because of (1) the Agreement on Trade in Civil Aircraft and also (2) statutory law that implemented the duty-free treatment of aircraft and aircraft parts. That discussion included the following text:

Any effort to impose tariff-based restrictions on commercial aviation must take into account the
Agreement on Trade in Civil Aircraft. The Agreement on Trade in Civil Aircraft requires
signatories to eliminate tariffs on aircraft and aircraft parts. The Agreement has been signed by
the United States and by many of its major aviation trading partners, including Canada, France,
and the United Kingdom

In 1979, Congress approved the ATCA. That law authorized the president to accept the final
language of the Agreement on Trade in Civil Aircraft and established that it would become
effective when the President finds that other countries have accepted the obligations of the
agreement with respect to the United States. The current implementation of this in the U.S.
Code recognizes that Congress approved the ATCA. While President Carter signed the
Agreement in 1979, it was President Reagan who issued the proclamation described in the
authorizing legislation. At least since 1984, then, the ATCA has been recognized as part of the
law of the United States. The mechanism by which Congress approved the ATCA and
authorized the President to proclaim the ATCA makes it a “congressional-executive agreement.”

Congress has passed other statutory provisions to implement ATCA. For example, the ATCA is
defined in by statute as “the Agreement on Trade in Civil Aircraft approved by the Congress
under section 2503 of [title 19 of the U.S.C.].” Congress has identified that the negotiating
objectives of the United States include eliminating tariff barriers through expanding membership
in the ATCA. General Note 6 of the HTSUS establishes which goods are eligible for duty-free
treatment under the ATCA, and the current language of that General Note was established in
1996 by Congress in the Miscellaneous Trade and Technical Corrections Act of 1996. Thus,
the duty-free treatment of aircraft is established under both the Agreement on Trade in Civil
Aircraft (an international agreement) and also by implementing domestic legislative language.
Eliminating those provisions means eliminating statutory law, as well as eliminating U.S.
obligations under an international agreement. [citations omitted]

Duty-Free Treatment for Civil Aviation Products of Japan: May Be Returning

Today the White House issued an executive order describing the new tariff agreement with Japan.

The new executive order establishes a baseline 15% tariff on goods of Japan. But it appears that aircraft parts produced in Japan may be authorized for duty-free entry into the United States.

The new executive order appears to recognize the Agreement in Trade on Civil Aircraft (“ATCA”) as providing for duty-free treatment of civil aviation products from Japan. The language is complicated because it directs that “the tariffs imposed through the following Presidential actions and subsequent amendments to those actions shall no longer apply.” The clause lists four Presidential actions. The problem is that the new executive order is not described as a specific amendment to those four Presidential actions, although it cross-references them. This leaves the administration some room to decide that the ATCA doesn’t really exempt aircraft parts from the 15% duty on goods of Japan.

But it appears that the current intent of the Administration is to recognize the ATCA duty-free treatment of civil aircraft parts that are the product of Japan. If this is implemented as we expect, then Japan will join the United Kingdom as only the second jurisdiction in which the ATCA is allowed to once-again provide duty-free treatment to civil aircraft parts, overcoming the Chapter 99 tariffs. It will take a few days for this to get implemented in the HTSUS, and when it is then the implementation will clarify the impact on aircraft parts.

In addition, the White House executive order announced a $550 billion investment in the United States by Japan. The Japan Times reported that 1-2% of this will be direct investment and the remainder will be provided in the form of loans and loan guarantees in the United States.

Federal Circuit Confirms “Trump Tariffs” Are Illegal; But the Fight Continues

Today, the Federal Circuit court of Appeals issued an opinion that held that the executive orders that established tariffs under the IEEPA (“Trafficking” and “Reciprocal” tariffs) exceeded the authority delegated to the President by Congress. The court held that the executive orders were “invalid as contrary to law.”

The case rules on some of the new tariffs that the Administration has issued this year under Chapter 99 of the HTSUS. This ruling does NOT apply to ALL of the new tariffs.

This fight isn’t over. The Administration will likely appeal to the Supreme Court. In addition to that likely step, the Federal Circuit also sent the case back to the Court of International Trade to examine one issue.

The Court of International Trade had issued a nationwide injunction against the enforcement of the executive orders on the ground that they were illegal (decided May 28, 2025). Just one month later, the concept of nationwide injunctions against the United States government was the subject of a Supreme Court ruling in Trump v. CASA (decided June 27, 2025). That case held that “universal injunctions likely exceed the equitable authority that Congress has given to federal courts.” The Supreme Court limited the injunctions only to the benefit of the plaintiffs.

The CASA decision seemed short-sighted at the time, because it means that if the government is doing something illegal, the courts can only prevent the illegal action against the plaintiffs, and not against the rest of the United States, thus forcing plaintiffs to certify a class (which can be difficult) in order to secure broad relief for all affected parties who might be affected by the acknowledgedly illegal government action. It essentially allows the government to continue breaking the law even after the courts have ruled that the government action is illegal.

The Court of International Trade now has to look at how it wants to approach a remedy to the illegal executive orders on tariffs. If it is limited to only an injunction for the benefit of the direct litigants, then that could open a flood gate of litigation if the Administration continues to charge import duties that have been ruled illegal.

The next decision of the Court of International Trade will be very important to the aviation suppliers’ community, because it could open the door to potential duty protests, in which ASA members may have an opportunity to petition for recovery of duties paid over the past few months. But this depends on the Court of International Trade being able to craft a remedy that extends to non-parties.

Under the Constitution, the judicial power of the Supreme Court extends “to Controversies to which the United States shall be a Party,” and the Supreme Court’s power may be delegated to inferior courts in the Federal system. The basis of the CASA ruling was that Congress had not delegated to the federal courts the power to issue injunctions, but this seems to have ignored the inherent Constitutional power of the federal courts when the United States is a party. This may provide the Court of International Trade with an approach that allows it to issue a final ruling that protects all U.S. importers.

This may be merely the first verse of an epic. The Administration initiated a 232 investigation that could lead to new tariffs on aircraft and aircraft parts, so we could be looking at new tariffs in the near future even if the Court of International Trade finds a way to quash the executive orders.

Spirit Airlines Files for Bankruptcy Protection

Spirit Airlines has filed for Chapter 11 bankruptcy protection. Chapter 11 means that they are seeking a reorganization (another one – remember that they just came out of chapter 11 earlier this year).

Spirit said it intends to conduct business as normal during the restructuring process, meaning that they will continue to need aircraft parts.

Spirit has published guidance on its restructuring plans. Part of that published plan involves “optimizing” the fleet which likely means that they plan to use bankruptcy to terminate some leases. Spirit will be sending out a Vendor Letter in which they confirm their plan to pay vendors in the normal course of business for goods and services delivered to Spirit on or after August 29, 2025 (today – this is the “post-petition” period). Any outstanding invoices for goods and services delivered prior to our Chapter 11 filing date are considered “pre-petition” claims and will need to be addressed as part of the Chapter 11 process.

It is not unusual to see a bankruptcy trustee seek to recover sums paid in the period immediately before the petition. If you get a letter like this, then please consult with an attorney before you agree to return money to the trustee. In my experience, there can be defenses to such trustee claims.

Those who are owed significant unpaid sums from Spirit should work with bankruptcy counsel to investigate options. Your attorney may be able to negotiate more favorable treatment if you have an ongoing relationship with Spirit, especially if they need your support to continue flying.

For ideas about how to protect your company from a customer’s bankruptcy, please look at some of our older blog posts on the subject:

Late Friday Changes to the Tariff Rules – Still No Love for EU Aircraft Parts

To round out our week, this afternoon the government has issued new tariff rules. Spoiler alert – it extends certain exemptions for products of China, but it does nothing useful for aircraft parts.

Welcome to the world, revision 21 of the 2025 HTSUS!

I’ve been watching the HTSUS carefully because I am expecting to see a change excluding EU aircraft parts from the ‘product-of-the-EU’ tariffs in Chapter 99. That change has not yet been issued. The change was foreshadowed in a White House Statement that was issued a week ago (see our blog post from 8/22). But the 15% duty rate is still (currently) applied to aircraft parts that are products of the EU.

So what did we see in revision 21? Minor changes to the way that we process products of China. The China exceptions for certain goods (covered under HTSUS 9903.88.69 and 9903.88.70, and their cross-referenced subchapter III notes) are extended through November 29, 2025. These are a variety of specific goods that have been excluded from tariffs by order of the U.S. Trade Representative. The list includes certain LCD modules and main board assemblies. Most aircraft parts fall outside of this list of exempted products from China.

Keep your eyes out for 2025 HTSUS revision 22 – if that is issued next week then it might change the treatment of civil aircraft parts that are the product of the European Union.