CLA-2-39:OT:RR:NC:N2:421
Mr. Sebastian Eich
Aventis Atlantic Partners, LLC
245 N. Highland Avenue NE
Suite 230-102
Atlanta, GA 30307
RE: The tariff classification of plastic plugs, circuit boards and steel balls from Germany
Dear Mr. Eich:
In your letter dated December 1, 2014, on behalf of Rausch & Pausch LP, you requested a tariff classification ruling.
The plastic plugs, circuit boards and steel balls will be used in the assembly of a magnetic valve block for use in vehicles with air suspensions. Samples of the plugs and circuit boards were provided with your letter. Part number 16494 051, Voss protection plug NG4 (blue) and part number 16494 052, Voss protection plug NG6 (yellow) are injection molded plastic plugs used to protect openings on the block during transport. The plugs prevent entry of dirt and dust and are removed before final assembly. They have no function in the completed block. Part number 16486 051 and part number 15431 052 are circuit boards for the valve block. Part number 12303 066 is a steel ball used to seal off the valve block to the outside.
You suggest classification of the plastic plugs in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. However, the plastic plugs are more specifically provided for in the tariff provision for plastic stoppers and caps.
The applicable subheading for the plastic plugs will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem.
You suggest classification of part number 16486 051 in heading 8537, HTSUS, which provides for boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517. However, the circuit boards consist of only the connectors, and do not include relay keys.
The applicable subheading for the circuit boards, part number 16486 051 and part number 15431 052, will be 8536.69.40, HTSUS, which provides for electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits…for a voltage not exceeding 1,000 V: Lamp-holders, plugs and sockets: other. The rate of duty will be free.
You suggest classification for the steel ball in heading 8482, HTUS, which provides for parts of ball or roller bearings. The instant ball is not of a kind solely or principally used with bearings.
The applicable subheading for the steel balls, part number 12303 066, will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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 Joan Mazzola at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division