CLA-2-85:S:N:N1:101 848338

Mr. Gregory B. Irvin
Paser Service Co.
1010 E. Pennsylvania #201
Tucson, AZ 85714

RE: The tariff classification of the "Paser 500/HEI" ignition appliance from Mexico.

Dear Mr. Irvin:

In your letter dated December 20, 1989 you requested a tariff classification ruling.

The "Paser 500" is an appliance which is used in the ignition system of spark ignition combustion engines. It is designed to distribute a small charge to all spark plugs which results in a coronal inductance discharge in the cylinders which are currently not being fired. It receives the electrical energy by capacitive connections to the cables which connect the distributer to the plugs. The applicable subheading for the Paser 500 will be 8511.80.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical ignition or starting equipment of a kind used for spark-ignition or compression- ignition internal combustion engines. The rate of duty will be 3.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

It is possible that your merchandise may qualify for certain exemptions in duty as American Goods assembled abroad. You are referred to Customs Regulation for further details.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport