CLA-2-85:RR:NC:MM:101 J86725

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

RE: The tariff classification of a Roto Head Comp from Japan

Dear Ms. Holland:

In your letter dated June 26, 2003 you requested a tariff classification ruling on behalf of Weastec, Inc.

You submitted a sample and a technical drawing of a Roto Head Comp F12164-04. The item is used inside the distributor of automobiles. It transfers the spark to the cylinder plugs.

The applicable subheading for the Roto Head Comp will be 8511.80.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, spark plugs and glow plugs, starter motors): generators (for example dynamos, alternators) and cut-outs of a kind used in conjunction with such engines; parts thereof: Other equipment: Other. The rate of duty will be 2.5% 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 Robert DeSoucey at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division