CLA-2-90:S:N:N1:104 873948

Ms. Lynn S. Baker
Katten Muchin & Zavis
525 West Monroe Street, Suite 1600
Chicago, Illinois 60661-3693

RE: The tariff classification of instrument clusters used in motor cycles and automobiles from Japan.

Dear Ms. Baker:

In your letter dated April 28, 1992 on behalf of N.S. International Ltd. of Southfield, Michigan you requested a tariff classification ruling. Technical drawings have been provided for six configurations of instrument clusters used in motorcycles and automobiles. Each cluster contains a speedometer and tachometer plus a fuel gauge and an oil pressure gauge. The automobile instrument clusters also contain a voltmeter and a temperature gauge. In their imported condition, these instruments and gauges are already assembled into a common housing ready for direct insertion into the vehicle's instrument panel. The combined value of the speedometer and tachometer in each instrument cluster is 70% or higher depending on the number of gauges in the cluster.

The applicable subheading for all six instrument clusters 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.

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