CLA-2-85:S:N:N1:109 886063
Ms. Susan Friend
Yamato Customs Brokers U.S.A., Inc.
920 N. Dillon Drive
Wood Dale, Il 60191
RE: The tariff classification of thick film chip resistors from
Japan, Taiwan and Malaysia
Dear Ms. Friend:
In your letter dated May 6, 1993 you requested a tariff
classification ruling on behalf of Kamaya, Inc. of Fort Wayne,
Indiana.
The merchandise is identified in the submitted literature as
RMC 1/16S, RMC 1/16, RMC 1/10, RMC 1/8, RMC 1/4, RMC 1/2, RMC 1,
RGC 1/16S, RGC 1/16, RGC 1/10, and RGC 1/8. Samples of RMC 1/16S
and RGC 1/10 were submitted in addition to the literature. The
literature describes the resistors as follows:
The RMC 1/16S, RMC 1/16, RMC 1/10, RMC 1/8, RMC 1/4, RMC 1/2,
and RMC 1 are thick film chip resistors best suited for commercial,
industrial and automotive applications. The power ratings range
from 1/16 Watt through 1.0 Watt.
The RGC 1/16S, RGC 1/16, RGC 1/10, RGC 1/8 are thick film
resistors that are designed for maintaining resistance stability
over changing temperature ranges found in automotive, computer, and
a variety of other industrial and commercial applications. The
power ratings range from 1/16 Watt through 1.0 Watt.
The applicable subheading for the thick film resistors will
be 8533.21.0080, Harmonized Tariff Schedule of the United States
(HTS), which provides for "[e]lectrical resistors with a power
capacity not exceeding 20 watts having two terminals with two
leads, wirewound." The duty rate will be 6 percent ad valorem.
In your letter, you have inquired about the
applicability of the Generalized System of Preferences
(GSP) for your merchandise. Articles classified under
subheading 8533.21.0080, HTS, which are products of
Japan, Taiwan and Malaysia, are not entitled to duty
free treatment under the Generalized System of
Preferences.
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