CLA-2-85:RR:NC:1: 112 C81069

Mr. Jim Reynolds
John A. Steer Company
28 S. Second Street
Philadelphia, PA 19106

RE: The tariff classification of electrical clips and insulators from Taiwan

Dear Mr. Reynolds:

In your letter dated October 23, 1997, on behalf of National Refrigeration & Air Conditioning Products, Inc., you requested a tariff classification ruling.

As indicated by the submitted samples, the items in question consist of a copper alligator clip (part 060CS), a 20 AMP test clip (part 027), one black/red insulator (part 062B/R), and one black/red insulator (part 029B/R). Both insulators are made of what appears to be rubber.

The applicable subheading for the alligator clip and test clip will be 8536.90.8085, Harmonized Tariff Schedule of the United States (HTS), which provides for other apparatus for making connections to or in electrical circuits, for a voltage not exceeding 1,000 V. The rate of duty will be 3.7 percent ad valorem. The applicable subheading for the insulators will be 8546.90.0000, HTS, which provides for electrical insulators other than of glass or ceramics. The rate of duty will be 1.5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist David Curran at 212-466-5680.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division