CLA-2-85:OT:RR:E:NC:1:110

Ms. Gail Mason
Airbus Americas, Inc.
21780 Filigree Court
Ashburn, VA 20147

RE: The tariff classification of a lettering plate from Germany.

Dear Ms. Mason:

In your letter dated May 12, 2009, you requested a tariff classification ruling.

The merchandise under consideration is identified as a lettering plate (Part #A9259070820000). From the information you provided, this article is a thin clear plastic plate measuring approximately 14mm square. The plate will be manufactured with several different engraved labels or lettering. After importation, it will be fitted within a square plastic molded switch frame creating a labeled switch cap used to operate illuminated push-button switches. The lettering will identify each switch’s function. The switches are installed into a panel or switchboard featuring 12 push-button switches of equal dimensions. The design and lettering on each plate clearly identify them as parts suitable for use solely or principally with switches classified under heading 8536, Harmonized Tariff Schedule of the United States (HTSUS).

The applicable subheading for the lettering plates (Part #A9259070820000) will be 8538.90.8060, HTSUS, which provides for “Parts suitable for use solely or principally with the apparatus of heading 8535, 8536, or 8537: Other: Other: Other: Other: Other parts of switchgear, switchboards, panel boards and distribution boards.” The general rate of duty will be 3.5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Thomas Campanelli at (646) 733-3016.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division