CLA-2-73:RR:NC:1:115 E83409

Ms. Kim Hund
Circle
491 Supreme Drive
Bensenville, IL 60106

RE: The tariff classification of plugs from Taiwan.

Dear Ms. Hund:

In your letter dated June 14, 1999 you requested a tariff classification ruling on behalf of your client Parker Hannifin, Tube Fitting Division.

The sample submitted 8 HP5N-S is a steel plug that is used to close an open port in a valve, manifold, or motor in a hydraulic system. In your request you suggested Hts 8535.90.8040 as a rate of duty. That subheading calls for electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits. The plug in its imported form does not meet any of the criteria cited.

The applicable subheading for the plugs will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles ofd iron or steel: Other: Other.Other. The rate of duty will be 2.9% 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 Melvyn Birnbaum at 212-637-7017.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division