Mr. Kenneth Smith
Claeys-Smith Sales & Marketing
1908 FM 3048
Cleburne, TX 76031
RE: The tariff classification of Neon Hot Wires from China
Dear Mr. Smith:
In your letter dated February 15, 2006 you requested a tariff classification ruling on behalf of your client Kevin Alexander, Neon Hot Wires, 2300 Batiy D’Arbonne, West Monroe, LA 71219.
The product replaces standard spark plug wires for Harley Davidson motorcycles. It is a continuous neon glass tube with spark plug caps attached at both ends. The glass is molded to the particular configuration for each Harley Davidson model and the spark plug caps are applied. The light up and “Blink” as the current flows from the distributor to the plug. Due to the fact that there is no resistance in the vacuum, it actually increases the horsepower over standard spark plug wires.
The applicable subheading for the Neon Hot Wires will be 8511.80.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, spark plugs and glow plugs, starter motors): generators (for example dynamos, alternators) and cut-outs of a kind used in conjunction with such engines; parts thereof: Other equipment: Other. The rate of duty will be 2.5 percent.
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 Robert DeSoucey at 646-733-3008.
Robert B. Swierupski