CLA-2-85:RR:NC:1:112 F84252

Mr. Mitchell Neriah
Customs Consulting Services
415 S. Prospect Avenue
Redondo Beach, CA 90277

RE: The tariff classification of a control panel from Japan

Dear Mr. Neriah:

In your letter dated March 7, 2000, on behalf of Calhac, Inc., you requested a tariff classification ruling.

As indicated by the submitted descriptive literature, the control panel, identified as part number 79600-S3Y-A420K, is designed for mounting on the dashboard of an automobile. The outer face consists of a series of push-button switches, an LCD display panel, and one rotary switch. A circuit board is mounted within the housing, and the back of the panel contains electrical terminals that connect to the automobile’s ECU via the wiring harnesses. In operation, this panel controls the air conditioning, heating, defrosting, and other climatic conditions within the vehicle.

The applicable subheading for the control panel, part number 79600-S3Y-A420K, will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for other boards, panels, consoles, …, for electric control or the distribution of electricity, …: For a voltage not exceeding 1,000 V. The rate of duty will be 2.7 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 212-637-7049.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division