CLA-2-85:RR:NC:MA: 112 A81034
Mr. Harold Hoffman
Sack & Menendez, Inc.
501 Jackson Street
P.O. Box 986
Tampa, FL 33601
RE: The tariff classification of a printed circuit board from New Zealand
Dear Mr. Hoffman:
In your letter dated March 1, 1996, on behalf of Ivancare Corp., you requested a tariff classification ruling.
As indicated by the submitted sample and descriptive literature, the printed circuit board is populated with capacitors, a transformer, resistors, a sensor, a contact switch, and a connector. These boards are used in "Mobilaire V" domestic oxygen concentrators and control the flow of electricity to a solenoid valve, which regulates the production and distribution of oxygen in the concentrator.
The applicable subheading for the printed circuit board will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for other boards, panels,...for electric control or the distribution of electricity..., other than switching apparatus of heading 8517. The rate of duty will be 4.3 percent ad valorem.
Based upon the information which you furnished, the printed circuit board is eligible for duty free entry under subheading 9817.00.96, HTS, which provides for:
Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons; parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing articles: other.
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 212-466-5680.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division