CLA-2-87:RR:NC:MM:101 E81997

Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive
Suite 1000
Atlanta, Georgia 30328

RE: The tariff classification of a Wiper Switch from Brazil

Dear Mr. Resetar:

In your letter dated May 27, 1999 you requested a tariff classification ruling.

You submitted a sample of a Wiper Switch as well as a diagram from your electronic parts catalog. The wiper switch is mounted on the steering column, behind the steering wheel. It controls the speed of the windshield wipers by moving the lever up and down, as well as engaging the washer fluid pump to spray cleaner onto the windshield by moving the lever in, towards the driver.

The applicable subheading for the Wiper Switch 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 2.5% ad valorem.

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 212-637-7035.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division