CLA-2-85:S:N:N1:109 840994
Mr. Michael F. Watson
A.W. Fenton
P.O. Box 19937
Columbus, Ohio 43219-0937
RE: The tariff classification of a partial tune up kit from
Taiwan
Dear Mr. Watson:
In your letter dated May 4, 1989 you requested a tariff
classification ruling on behalf of Dorcy International, Columbus,
Ohio.
The tune up kit, identified in your letter as part number 40-4066,
is imported in a clear plastic bag and consists of a capacitor and
points. Subsequent to importation the plastic bag is packaged together
with a spark plug in a blister pack. Since the tune up kit is
repackaged in the United States, in its imported condition it is not
goods put up for retail sale and cannot be considered to be a set.
The applicable subheading for the capacitor will be 8532.25.0080,
Harmonized Tariff Schedule of the United States (HTS), which provides
for "Other fixed capacitors." The rate of duty will be 10 percent ad
valorem.
The applicable HTS subheading for the points will be
8511.90.6020, which provides for "Other parts, Electrical
ignition...in conjunction with such engines, Distributor
contacts." The rate of duty will be 3.1 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport