CLA-2-96:RR:NC:2:231 D89241
Mr. Robert Resetar
Porsche Cars North America, Inc.
980 Hammond Drive, Suite 1000
Atlanta, GA 30328
RE: The tariff classification of automotive heater glow plugs from Germany.
Dear Mr. Resetar:
In your letter, dated March 8, 1999, you have requested a tariff classification ruling.
The merchandise is a heater glow plug that will be used in motor vehicles. The heater glow plug is manufactured specifically for use in the auxiliary heating system and it cannot be used on a compression ignition internal combustion engine. An electrical current is fed to one end of the glow plug via an electrical contact. On the opposite end of the glow plug, an electrical arc is generated from the center electrode to the interior wall of the glow plug.
The auxiliary heater unit is a system that heats and circulates air in the vehicle's passenger compartment. The system is operated by remote control and it can be initiated only when the vehicle is not running. For example, during winter months in cold climates, owners may start the system from inside their homes by using a remote control. The system will heat and circulate air, and warm the vehicle's interior, before passengers board the vehicle.
The system functions as follows:
1. A fine mixture of gasoline and air is injected through a supply tube into a combustion chamber.
2. The combustion chamber is housed within the heater housing.
3. The gasoline mixture is ignited by the heater glow plug, resulting in a flame within the combustion chamber.
4. The flame heats the combustion chamber and the heat is drawn out through fins on the outside of the chamber.
5. A blower circulates air through the heater housing and over the chamber; the air is warmed and it is then distributed out of the top of the housing and into the passenger compartment.
The applicable subheading for automotive heater glow plugs will be 9613.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks, other lighters, electrical. The rate of duty will be 3.9 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Thomas Brady at (212) 637-7064.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division