CLA-2-90:OT:RR:NC:N1:105

Ms. Jane Jewett
Talus Corp.
470 Riverside St.
Portland, ME 04103

RE: The tariff classification of an auto compass from China.

Dear Ms. Jewett:

In your letter dated August 7, 2008, you requested a tariff classification ruling. A sample was provided.

Per the sample and the package mockup which you supplied, the ball floating in a fluid will have its large arrow pointing North and South however the outside case is turned. Degrees from 0 through 360 are marked around the circumference of the ball. The casing is designed to be attached inside an automobile.

The applicable subheading for the Car Compass will be 9014.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other”, non-electrical, direction finding compasses. The rate of duty will be 2.9 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 J. Sheridan at 646-733-3012.


Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division