CLA-2-85:RR:NC:1:112 F87721

Mr. Mitchell Neriah
Customs Consulting Services
415 S. Prospect Avenue
Redondo Beach, CA 90277

RE: The tariff classification of electrical insulating devices from Japan

Dear Mr. Neriah:

In your letter dated May 22, 2000, on behalf of Toshiba America Information Systems, Inc., you requested a tariff classification ruling.

As indicated by the submitted descriptive literature, there are two items in question. Part # 47K202416PROTO, described as an “INSULATOR”, is a 6mm x 6mm self-adhesive plastic piece that is designed to adhere to a printed circuit assembly in order to insulate the board’s circuitry from other electrical components within a notebook computer. Part # 47K202535PROTO, described as an “INSU SOUND FLEX”, is a 35mm x 28mm plastic piece with a self-adhesive strip along one edge. It is also designed to adhere to a printed circuit assembly in order to provide insulation from other electrical components.

The applicable subheading for the “INSULATOR” and the “INSU SOUND FLEX” will be 8547.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for insulating fittings of plastic. 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 David Curran at 212-637-7049.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division