CLA-2-85:RR:NC:1:112 F86212

Mr. James Shaw
Panasonic Logistics Company of America
2 Panasonic Way
Secaucus, NJ 07094

RE: The Tariff Classification of a “Gasket” from Japan.

Dear Mr. Shaw:

In your letter dated April 19, 2000 you requested a tariff classification ruling. The “gasket”, sample submitted, is made of a hard nylon plastic. This component is specially designed for Matsushita Ultratech’s alkaline battery.

The applicable subheading for the plastic battery “gasket” will be 8506.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of primary cells and primary batteries. The rate of duty will be 2.7 percent 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 David Curran at 212-637-7049.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division