CLA-2-85:RR:NC:1:112 F87653

Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive
Atlanta, GA 30328

RE: The tariff classification of a “Parking Assistant” from Germany

Dear Mr. Resetar:

In your letter dated May 18, 2000 you requested a tariff classification ruling.

As indicated by the submitted information and literature, the “Parking Assistant” is a device to assist the driver of a vehicle when backing into parking spaces. It consists of four parking assist sensors located on the rear bumper, and a control unit located under the driver’s seat. The sensors emit and receive ultrasonic waves at regular intervals. These waves are transmitted back to the control unit, which triangulates the distance between the vehicle and an object behind it. An audible beep is emitted by the control unit and the signal increases as the vehicle gets closer to an object. It continues to increase in frequency until, at a certain point, the signal becomes continuous.

The applicable subheading for the “Parking Assistant” will be 8531.80.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric sound signaling apparatus. The rate of duty will be 1.3 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