CLA-2-90:OT:RR:NC:4:405
Mr. Mike Kim
K & G Customs Service Incorporated
5935 Buford Highway, Suite 300
Norcross, GA 30071
RE: The tariff classification of an electronic heating control from Korea
Dear Mr. Kim:
In your letters, dated January 16 and February 11, 2013, on behalf of your client KJ USA, you requested a tariff classification ruling. No samples were submitted.
From the descriptions provided, when the electronic heating control is turned on, the user/driver chooses whether the heat level of the car seat will be high or low. A temperature measuring device (not part of the import) on the heating pad in the car seat sends its temperature measurement to the electronic heating control, which then instructs the heater to turn on or off accordingly to maintain the desired temperature level in the seat.
Headquarters Ruling Letter H004652, dated October 10, 2007, classified an electronic Temperature Control Unit with a similar function which did not include a temperature measuring device in 9032.89.6025, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for an electronic heating control will be 9032.89.6025, HTSUS, which provides for Automatic regulating or controlling instruments and apparatus; parts and accessories thereof: Other instruments and apparatus: Other: Other: Control instruments for air conditioning, refrigeration or heating systems: Other. The rate of duty will be 1.7 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 J. Sheridan at (646) 733-3012.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division