CLA-2-91:S:N:N3G:344 869326

Mr. E. Nickel
Nissho Iwai American Corporation
100 Galleria Officentre, Suite 221
Southfield, Michigan 48034-4708

RE: The tariff classification of Sanyo defrost timers from Japan.

Dear Mr. Nickel:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : November 26, 1991

DESCRIPTION OF MERCHANDISE : Sanyo SDT-50T & SDT-50TF: solid-state electronic refrigeration defrost timers with digital opto-electronic displays. The timers are valued at approximately $47 each, C.I.F. Detroit.

HTS PROVISION : Time switches with watch or clock movement....valued over $5 each.

HTS SUBHEADING : 9107.00.8000

RATE OF DUTY : 45 cents each + 6.4% ad valorem + 2 1/2 cents per jewel. [The Sanyo defrost timer has no jewels].

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