CLA-2-85:OT:RR:NC:N1:112
Donna M. Klavon
Imports Supervisor
WF Whelan
41425 Joy Road
Canton, MI 48187
RE: The tariff classification of a primary bobbin from Japan
Dear Ms. Klavon:
In your letter dated April 3, 2014, you requested a tariff classification ruling on behalf of your client, Diamond Electric Mfg. Co.
The merchandise in question is referred to as a primary bobbin. It is composed of PPS(polyphenylene sulfide), an engineering plastic, and incorporates a high voltage electrical terminal. It measures 99 mm in length, 30 mm in width and 24 mm in depth.
This bobbin is used in the manufacture of an electrical primary coil. Wire will be wound on this item to produce an automotive ignition coil. During the manufacturing process a secondary bobbin will be assembled inside of the primary bobbin. In addition to storing/holding the primary wire for the ignition coil, the primary bobbin acts as an insulating fitting by providing necessary high voltage insulation.
The applicable subheading for the primary bobbin will be 8547.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material…: Insulating fittings of plastics.” The rate of duty will be free.
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 Karl Moosbrugger at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division