Ms. Stephanie Sherrod
Nissin Customs Service, Inc.
101 Mark Street, Suite G
Wood Dale, IL 60191
RE: The tariff classification of a slide switch from China.
Dear Ms. Sherrod:
In your letter dated May 26, 2006, on behalf of your client Kyosei International Corporation, you requested a tariff classification ruling.
The merchandise under consideration is a slide switch. A sample was provided with your ruling request. This slide switch is a solid rectangular plastic housing measuring approximately 1¼ inches long by ½ inch wide and is ¼ inch thick with two single conductor wire leads permanently attached. The two wire leads provide the only means of connecting the switch for use. In the center of the switch is a recessed plastic slide designed to accept a switch cover used to slide the contacts into the closed or open position. This switch is designed for use in the handle assembly of a lawn mower.
In your letter you suggest classification under 8433.90.5040, Harmonized Tariff Schedule of the United States (HTSUS), as part of the handle assembly for the mower. Classification of parts is determined by Legal Note 2 to Section XVI, Harmonized Tariff Schedule of the United States (HTSUS), which states “Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines…are to be classified according to the following rules: (a) Parts which are goods included in any of the headings of chapters 84 and 85…are in all cases to be classified in their respective headings;”
Noting Legal Note 2(a) to Section XVI of the HTSUS, the slide switch is a good included in chapter 85 and is to be classified in its own respective heading.
The applicable subheading for the slide switch will be 8536.50.9050, HTSUS, which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits…Other Switches: Other: Other: Slide.” The general rate of duty will be 2.7 percent ad valorem.
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 Thomas Campanelli at 646-733-3016.
Robert B. Swierupski