Ms. Cindy Loszack
The A.W. Fenton Company, Inc.
P.O. Box 81179
Cleveland, OH 44181-0179
RE: The tariff classification of marine accessories from Taiwan
Dear Ms. Loszack:
In your letter dated July 29, 1999, on behalf of Tempo Products Company, you requested a tariff classification ruling.
As indicated by the submitted samples and descriptive literature, there are three specific types of items in question. The first item, described as a Battery On/Off Switch, Model No. BS12, is a switch that is designed for use with a battery. In operation, the switch can be manually turned off in order to prevent battery discharge, and as a security measure against unauthorized use of the battery. The second item, identified as Item No. 1560TPC6, is a mechanical fuel gauge for a six-gallon fuel tank. It consists of a mounting housing with a clear glass gauge. A marker within the gauge is regulated by a metal arm and cork float that is located within the gas tank. The third item is described as a Rectangular Motor Flusher, Model No. 962 RMF and Model No. 964 PMF. It consists of metal prongs with rubber cups at each end. In operation, these cups are attached to an outboard motor and allow the motor to be flushed out with a hose.
The applicable subheading for the Battery On/Off Switch, Model No. BS12 will be 8536.50.9025, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical switches, for a voltage not exceeding 1,000 V. The duty rate will be 2.7 percent ad valorem. The applicable subheading for the mechanical fuel gauge, Item No. 1560TPC6, will be 9026.10.6000, HTS, which provides for instruments and apparatus for measuring or checking the flow or level of liquids: Other. The duty rate will be Free.
Your inquiry does not provide enough information for us to give a classification ruling on the Rectangular Motor Flusher. Your request for a classification ruling should include a breakdown by weight and value for each component in the flusher, and should also provide the specific name of the type of rubber that is used. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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.
Robert B. Swierupski