CLA-2-85:RR:NC:1:112 J83778

Mr. Vincent Bowen
White & Case
601 Thirteenth Street, N.W.
Washington, DC 20005-3807

RE: The tariff classification of porcelain insulating tubes from Japan

Dear Mr. Bowen:

In your letter dated April 22, 2003, on behalf of Locke Insulators, Inc., you requested a tariff classification ruling.

As indicated by the submitted descriptive literature, the porcelain insulating tubes are used in the manufacture of circuit breakers and other types of electrical equipment such as transformers. These tubes provide the necessary insulating feature for the safe operation of the electrical equipment.

The applicable subheading for the porcelain insulating tubes will be 8547.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for insulating fittings of ceramics: Other. The rate of duty will be 3 percent 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 David Curran at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division