The tariff classification of Mechanical Accelerator Control and an Electronic Accelerator Control from Germany

NY D84833 December 8, 1998 CLA-2-87:RR:NC:MM:101 D84833 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Mr. Robert J. Resetar Porsche Cars North America Suite 1000 Atlanta, GA 30328 RE: The tariff classification of Mechanical Accelerator Control and an Electronic Accelerator Control from Germany Dear Mr. Resetar: In your letter dated November 13, 1998 you requested a tariff classification ruling. You have supplied drawings from your parts microfiche system illustrating the parts. The Mechanical Accelerator Control (MAC) is an assembly that consists of an Accelerator Pedal, Pedal Spring Mechanism, Accelerator Cable, Cruise Control Cable and a Metal Frame on which everything is mounted. Depressing the Accelerator Pedal activates the Accelerator Cable that in turn controls the Throttle and engine speed. The Electronic Accelerator Control (EAC)is a similar assembly to the MAC in that it consists of an Accelerator Pedal, Pedal Spring Mechanism and Metal Frame. The difference is that there are no Mechanical Accelerator or Cruise Control Cables incorporated in the assembly. The EAC has a rheostat in the pedal assembly, controlled by depressing the Accelerator Pedal, that sends a signal via an electrical cable harness (separate from the EAC) to the engine management control unit. This unit in turn controls the engine speed. The applicable subheading for the Mechanical Accelerator Control will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other...Other. The rate of duty will be 2.6%. The applicable subheading for the Electronic Accelerator Control will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other...Other. The rate of duty will be 2.6%. 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 212-466-5667. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division