CLA-2-85:OT:RR:NC:N1:101
Yum Mizutani
Ishifuku Metal Industry Co, Ltd.
3-20-7 Uchikanda, Chiyodaku
Tokyo, 1018654, Japan
RE: The tariff classification of spark plug chips from Japan
Dear Yum Mizutani,
In your letter dated January 8, 2014, you requested a tariff classification ruling. The samples which you provided to this office are being returned to your attention.
The items under consideration have been identified as Spark Plug Chips. You state that the Spark Plug Chips are used to cover the tips of spark plugs of ground electrodes for automobiles. The Chips are cylindrical or disk-shaped; and are constructed of a platinum or iridium alloy which makes them resistant to heat or corrosion. Once imported into the U.S., the Spark Plug Chips are welded to the electrode tip of a spark plug. Each Chip measures 0.7 millimeters (mm) in diameter by 0.25 mm in length and weighs approximately 0.00175 grams (gm).
The applicable classification subheading for the Spark Plug Chips be 8511.90.6040, 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 … ; parts thereof: Parts: Other parts: Other.” The general rate of duty will be 2.5%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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, please contact National Import Specialist Matthew Sullivan at 646-733-3013.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division