CLA-2-85:RR:NC:MM:109 L80542

Mr. Robert Pisani, Esq.
Pisani & Roll
1717 K Street NW
Suite 600
Washington, DC 20036

RE: The tariff classification of an “Alcatel Rheostat” from an unspecified country

Dear Mr. Pisani:

In your letter dated October 12, 2004, you requested a tariff classification ruling on behalf of your client Alcatel Submarine Networks.

This ruling concerns the classification of “Alcatel Rheostat.”

The descriptive literature submitted states that the “Alcatel Rheostat” is a replaceable unit in Alcatel’s Power Feeding Equipment (PFE). Together with other Alcatel Rheostats in the PFE, it acts as a dummy load to enable the PFE to be tested off-line. The rheostat is a large resistor that can be varied under motor control, to provide a variable load to the PFE. The unit is 230mm by 300mm by 500mm.

The applicable subheading for the “Alcatel Rheostat” will be 8533.39.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical resistors (including rheostats and potentiometers) other than heating resistors; parts thereof: Wirewound variable resistors, including rheostats and potentiometers: Other: Other.” 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