CLA-2-87:RR:NC:MM:101 E81998

Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive
Suite 1000
Atlanta, Georgia 30328

RE: The tariff classification of a Steering Column Switch from Germany

Dear Mr. Resetar:

In your letter dated May 27, 1999 you requested a tariff classification ruling.

You submitted a sample and a diagram from your electronic parts catalog of a Steering Column Switch that is mounted on the steering column, behind the steering wheel. It is a multifunction switch that controls the following: · Turn signal and high/low headlight switch · Windshield wiper speed switch: off, low, high, rain sensor setting · Cruise control: on, off, set, accelerate, decelerate switch.

In addition, there is a cable harness attached to the cruise control switch only. Electrical current for the other switches is conducted via gold plated connectors on the back of the switch unit. The steering column switch is part of a 12 volt DC electrical system.

The applicable subheading for the Steering Column Switch will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other…Other. The rate of duty will be 2.5% ad valorem.

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 Robert DeSoucey at 212-637-7035.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division