CLA-2-84:OT:RR:NC:N1:102

Ms. Carmen V. Guillen
Mitsubishi Motors North America Inc.
6400 Katella Avenue
Cypress, CA 90630

RE: The tariff classification of heater control wires/cables from Japan

Dear Ms. Guillen:

In your letter dated March 22, 2011 you requested a tariff classification ruling. Descriptive literature and photographs were included with your submission.

The articles under consideration are described as heater control equipment wires/cables. These plastic coated braided wires are comprised of a metal eyelet on each end with a movable hard plastic sleeve located in the middle of the wire and a transparent plastic section on one side called the mold locator which holds the wire in place within the heater. They will be used in conjunction with control knobs to regulate the flow of air within a vehicle.

Part # MR979515 is a temperature selection control wire. It is connected on one end to the temperature control knob located on the dashboard panel and to the heater unit on the other end. When the knob is turned to a selected temperature, the wire will move the air mix door in the heater unit which will allow the proper air mix flow necessary to obtain the desired temperature in the vehicle.

Part # MR513273 is an air direction control wire. This wire is connected to the air direction control knob on the dashboard and to the heater unit. When the knob is turned to the desired air direction (face, face/feet, feet, feet/defrost or defrost), the wire will move the blower vent changeover damper lever in the heater unit which will direct the air flow to the selected area inside the vehicle. You suggest classification of the temperature and air direction control wires under subheading 8481.90.9085 (previously 8481.90.9080) Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of taps, cocks, valves and similar appliances. While we agree that the subject wires/cables are in fact valve parts, they are more specifically provided for as parts of hand operated valves under subheading 8481.90, HTSUS.

The applicable subheading for the heater control wires/cables will be 8481.90.5000, HTSUS, which provides for parts of hand operated and check appliances of other materials. The rate of duty will be 3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kenneth T. Brock at (646) 733-3009.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division