CLA-2-87:RR:NC:MM:101 D84833
Mr. Robert J. Resetar
Porsche Cars North America
Suite 1000
Atlanta, GA 30328
RE: The tariff classification of Mechanical Accelerator Control
and an Electronic Accelerator Control from Germany
Dear Mr. Resetar:
In your letter dated November 13, 1998 you requested a
tariff classification ruling.
You have supplied drawings from your parts microfiche system
illustrating the parts.
The Mechanical Accelerator Control (MAC) is an assembly that
consists of an Accelerator Pedal, Pedal Spring Mechanism,
Accelerator Cable, Cruise Control Cable and a Metal Frame on
which everything is mounted. Depressing the Accelerator Pedal
activates the Accelerator Cable that in turn controls the
Throttle and engine speed.
The Electronic Accelerator Control (EAC)is a similar
assembly to the MAC in that it consists of an Accelerator Pedal,
Pedal Spring Mechanism and Metal Frame. The difference is that
there are no Mechanical Accelerator or Cruise Control Cables
incorporated in the assembly. The EAC has a rheostat in the pedal
assembly, controlled by depressing the Accelerator Pedal, that
sends a signal via an electrical cable harness (separate from the
EAC) to the engine management control unit. This unit in turn
controls the engine speed.
The applicable subheading for the Mechanical Accelerator
Control will be 8708.99.8080, Harmonized Tariff Schedule of the
United States (HTS), which provides for Parts and accessories of
the motor vehicles of headings 8701 to 8705: Other parts and
accessories: Other: Other: Other: Other...Other. The rate of
duty will be 2.6%.
The applicable subheading for the Electronic Accelerator
Control will be 8708.99.8080, Harmonized Tariff Schedule of the
United States (HTS), which provides for Parts and accessories of
the motor vehicles of headings 8701 to 8705: Other parts and
accessories: Other: Other: Other: Other...Other. The rate of
duty will be 2.6%.
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 212-466-5667.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division