The tariff classification of a capacitor element from Japan

NY 893463 December 30, 1993 CLA-2-85:S:N:N1:109 893463 CATEGORY: Classification TARIFF NO.: 8532.90.0000 Mr William R. Palle Matsushita Logistics Company Eastern Logistics Center Two Panasonic Way Secaucus, New Jersey 07094 RE: The tariff classification of a capacitor element from Japan Dear Mr. Palle: In your letter dated November 13, 1993, you requested a tariff classification ruling, on behalf of Panasonic Industrial Company. In your letter you describe the capacitor element as a component which will be processed into a capacitor. The imported element is cut from a wheel made of metallized polyester film and non-metallized polypropylene film. The wheel is made from metalized film and non-metallized polyester film that has been rolled into a jumbo core. The metalized film is made by coating both sides of polyester film with zinc. The core is cut into the wheel. The wheel has metal spray on both sides to get the electric charge. The wheel may be cut in half for easy transportation. The wheel element will be cut into pieces (capacitor element) which will be made into a capacitor. You have advised us that the sole use of the capacitor element is as part of a capacitor. The applicable subheading for the capacitor element will be 8532.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[parts of capacitors]." The rate of duty will be 3.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport