CLA-2-85:RR:NC:MM:109 J88701

Ms. Wanda A. Nelson
UTI United States, Inc.
7001 Pelham Road
Suite C, Pelham at Hyland Center
Greenville, SC 29615
Myrtle Beach, SC 29575

RE: The tariff classification of an axial ceramic multilayer capacitor from Mexico and the United States

Dear Ms. Nelson:

In your letter dated August 28, 2003, you requested a tariff classification ruling, on behalf of your client Kemet Electronics Corporation.

The merchandise is described in your letter as an axial ceramic capacitor. During a telephone conversation with a representative from Kemet Electronics Corporation, it was learned that this is a multilayer ceramic capacitor with axial leads.

The product literature accompanying your request states that this capacitor is also known as a Coaxial Broadband Electro Magnetic Interference (EMI) Filter. It is used where circuit source and load impedances are high or vary from low to high. Typical interfering source high impedances (current generator) are AC induction motors, relay coils, series DC motors, conventional long AC power lines and power supply-transformer input. Typical load high impedances (voltage sensitive) are voltage sensitive relays and solenoids, transformer powered equipment, long signal lines and line stabilization networks.

The applicable subheading for the axial ceramic multilayer capacitor will be 8532.24.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical capacitors, fixed, variable or adjustable… parts thereof: Other fixed capacitors: Ceramic dielectric, multilayer; Other: Axial leads.” 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