CLA-2-85:S:N:N1:109 846212

Mr. John W. Cain
Cain Customs Brokers, Inc.
McAllen Foreign Trade Zone
6620 S. 36 - Bldg "T"
McAllen, TX 78503

RE: The tariff classification of condensers from Mexico.

Dear Mr. Cain:

In your letter dated October 6, 1989, you requested a tariff classification ruling, on behalf of Wells Mfg Co, Fond du Lac, Wisconsin. The condenser appears to be a capacitor with a dielectric of paper for automobiles. The capacitor has just one lead. The case acts as the second lead.

The applicable subheading for the condenser (capacitor) will be 8532.25.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for "[c]apacitors, [d]ielectric of paper or plastics, [o]ther." The rate of duty will be 10 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport