Mr. Robert E. Burke
Barnes, Richardson & Colburn
200 East Randolph Drive
Chicago, IL 60601-7796
RE: The tariff classification of splicing/insulator kits. The country of origin is not stated.
Dear Mr. Burke:
In your letter dated October 28, 1999, on behalf of 3M Corporation, you requested a tariff classification ruling.
As indicated by the submitted samples and technical literature, there are three types of splice/insulators in question, as follows:
The Cold Shrink Termination Insulator Kit is an insulating tubular sleeve-like silicone rubber body. It is used to insulate the last foot or two of an electric power cable that is not spliced directly to another cable, and it forms an insulating seal that can withstand environmental forces. Each kit consists of one silicone rubber termination, two rubber tape strips, two mastic seal strips, one pack of silicone grease, and an instruction sheet.
The Cold Shrink Splice Insulator Kit and the Molded Rubber Splice Insulator Kit is similar to the Cold Shrink Termination Insulator Kit except that it is used at the junction of two or more cables. It also consists of a tubular sleeve-like rubber body and tape and sealing strips. An aluminum or copper connector may also be included with the kit, or can be ordered separately.
The applicable subheading for the Cold Shrink Termination Insulator Kit will be 8546.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for electric insulators of any material: Other. The duty rate will be Free.
The question of classification for the Cold Shrink Splice Insulator Kit and the Molded Rubber Splice Insulator Kit is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.
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