CLA-2-85:RR:NC:MM:109 E89207
Mr. Lee Silberzahn
Senior Trade Specialist
Sony Electronics Inc.
123 Tice Boulevard
Woodcliff Lake, New Jersey 07675
RE: The tariff classification of Temperature Compensating Ceramic Capacitors from Japan
Dear Mr. Silberzahn:
In your letter dated October 25, 1999, you requested a tariff classification ruling.
The merchandise is described in your letter and submitted descriptive literature as small type temperature compensating ceramic capacitors. They are rated at 50 volts DC. The capacitors are comprised of copper electrodes with ceramic dielectric enclosed in a phenol insulating varnish. They are all ceramic dielectric, single layer capacitors with radial leads. They are described as fixed ceramic capacitors for transistor circuits. Although designed to compensate for temperature, the capacitance is fixed within a specified range. The capacitance cannot be adjusted or varied at will.
The applicable subheading for these Temperature Compensating Ceramic Capacitors, as described in this ruling, will be 8532.23.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “[o]ther fixed capacitors: [c]eramic dielectric, single layer: [o]ther: [r]adial leads.” The rate of duty will be 2.4% 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 Eileen S. Kaplan at 212-637-7048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division