CLA-2-85:RR:NC:MM:101 H85978

Ms. Barbara Dawley
Meeks & Dowd
1735 Post Road
Suite 4
Fairfield, Connecticut 06430

RE: The tariff classification of and automotive Stick Coil from Japan

Dear Ms. Dawley:

In your letter dated December 6, 2001 you requested a tariff classification ruling.

You submitted a sample of an automotive Stick Coil that is designed for use in computerized or electronic automotive ignition systems. Its function is to transform battery voltage into a high voltage output of approximately 30 kV. The transformed voltage is stored in the stick coil (one per spark plug) until the stick coil receives a signal from the engine’s electronic control unit to release the voltage to the spark plugs. In turn, the transfer of the voltage to the spark plug creates an electrical arc in the cylinder, which results in combustion of the compressed fuel.

The applicable subheading for the automotive Stick Coil will be 8511.80.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, spark plugs and glow plugs, starter motors): generators (for example dynamos, alternators) and cut-outs of a kind used in conjunction with such engines; parts thereof: Other equipment: Other. The rate of duty will be 2.5% ad valorem. This rate of duty will remain unchanged in 2002.

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 Robert DeSoucey at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division