Ms. Anne Hilsabeck
AMH Customs Consultants
Koll Center Newport
5000 Birch Street
Suite 3000, West Tower
Newport Beach, CA 92660
RE: The tariff classification of ceramic heaters from Japan.
Dear Ms. Hilsabeck:
In your letter dated August 12, 2003, you requested a ruling on behalf of NGK Spark Plugs (USA) on tariff classification.
The merchandise is a ceramic heating assembly used as part of an oxygen sensor in an automobile. The heater is made of alumina with an embedded heating element of nickel alloy. The HTS subheading you recommended in your letter does not exist.
The applicable subheading for this product will be 8516.80.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for electric heating resistors, other. The general rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 James Smyth at 646-733-3018.
Robert B. Swierupski