CLA-2-85:RR:NC:MM:109 J86706

Ms. Lisa Holland
Customs Compliance Manager
Hellmann Worldwide Logistics, Inc.
7280 Alum Creek Drive
Suites A-D
Columbus, Oh 43217

RE: The tariff classification of a fixed carbon resistor from Japan

Dear Ms. Holland:

In your letter dated July 8, 2003, you requested a tariff classification ruling on behalf of Weastec, Inc.

The merchandise is described within your letter as Item number Item RRDL 1.3KJ 1/2 E04801. It is a fixed carbon resistor. The resistor is used in the power window switch of automobiles. A sample of the merchandise was submitted to this office and is being returned to you as per your request.

You suggested HTS 8533.29.0000, which provides for "Electrical resistors…, Other." However, Item RRDL 1.3KJ 1 / 2 E04801 is a fixed carbon resistor which is provided for, eo nominee, within subheading 8533.10. Therefore, subheading 8533.10.00 is the more appropriate tariff number.

The applicable subheading for the fixed carbon resistor, Item RRDL 1.3KJ 1 / 2 E04801, will be 8533.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Fixed carbon resistors, composition or film types: Other: Carbon composition.” The 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. 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 Linda M. Hackett at 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division