CLA-2-85:RR:NC:MA: 112 A82816
Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108
RE: The tariff classification of a spark plug boot from Germany
Dear Mr. O'Neill:
In your letter dated April 12, 1996, on behalf of Standard Motor Products, Inc., you requested a tariff classification ruling.
As indicated by the submitted sample, a spark plug boot consists of a ceramic tubular housing with rubber coated electrical connectors at each end. Electrical wire runs through the housing between the connectors. The boot is used to complete the circuit between the spark plug and the spark plug wires in a motor vehicle.
The applicable subheading for the spark plug boot will be 8536.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical apparatus for making connections to or in electrical circuits. The rate of duty will be 4.3 percent ad valorem. In your request, you expressed the opinion that the applicable subheading for the spark plug boot was 8546.90.00, HTS, which provides for other electrical insulators. Although the ceramic tubular housing and rubber coated connectors do provide a degree of insulation, the principal function of the spark plug boot is to serve as an electrical connector. Accordingly, classification under subheading 8546.90.00, HTS, is precluded.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist David Curran at 212-466-5680.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division