CLA-2-90:S:N:N1:104 871314
9029.20.4080; 9030.39.0040; 8531.80.0050
Ms. Lynn S. Baker
Katten Muchin & Zavis
525 West Monroe Street, Suite 1600
Chicago, Illinois 60661-3693
RE: The tariff classification of gauges for an automobile
dashboard from Japan.
Dear Ms. Baker:
In your letter dated February 3, 1992 on behalf of N.S.
International Ltd. of Southfield, Michigan, you requested a
tariff classification ruling.
The products to be imported include a speedometer with
odometer, tachometer, fuel gauge, temperature gauge, oil pressure
gauge, voltage gauge and telltale module. The telltale module you
describe as an indicator panel consisting of turn lights and
various warning lights. These products are imported as individual
items and are not combined with any other instruments or gauges
until after importation, when they are fitted into the automobile
dashboard.
The applicable subheading for the speedometer with odometer
and the tachometer will be 9029.20.4080, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
speedometers and tachometers. The rate of duty will be free.
The applicable subheading for the temperature gauge will be
9025.19.0080, HTS, which provides for thermometers, not combined
with other instruments: other. The rate of duty will be 5
percent.
The applicable subheading for the fuel gauge will be
9026.10.2080, HTS, which provides for electrical instruments and
apparatus for measuring or checking the flow or level of liquids.
The oil pressure gauge will be classified under HTS subheading
9026.20.4000 which provides for electrical instruments and
apparatus for measuring or checking pressure. The volt gauge
will be classified under 9030.39.0040 which provides for other
instruments and apparatus for measuring or checking voltage,
current, resistance or power, without a recording device. The
rate of duty for these three gauges will be 4.9 percent.
The telltale module will be classified under HTS subheading
8531.80.0050 which provides for electrical sound or visual
signalling apparatus: other apparatus ... other ... The rate of
duty will be 2.7 percent.
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