CLA-2-85:OT:RR:NC:N2:201
Shannon Dillinger
UWL, Inc.
1340 Depot Street, Suite 200
Rocky River, OH 44116
RE: The tariff classification of Ignition Coils from an unspecified country
Dear Ms. Dillinger:
In your letter dated April 2, 2018 you requested a tariff classification ruling on behalf of your client, Eldor Automotive Powertrain USA, LLC, of Daleville, Virginia.
The items under consideration have been identified as ignition coils, sometimes referred to as a spark coil. The ignition coils incorporate an electrical transformer, which is used to produce high-voltage pulses from a low-voltage direct current (DC) supply in an automobile's ignition system which transforms the vehicle’s low voltage to the thousands of volts needed to create the electric spark that ignites the fuel.
The applicable subheading for the ignition coils will be 8411.30.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example,…ignition coils,…);…of a kind used in conjunction with such engines; parts thereof: Distributors; ignition coils: Ignition coils”. The rate of duty will be 2.5%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
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 Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division