The tariff classification of a heater switch cap from Germany

NY E89536 December 6, 1999 CLA-2-85:RR:NC:1:112 E89536 CATEGORY: Classification TARIFF NO.: 8538.90.6000 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive Atlanta, GA 30328 RE: The tariff classification of a heater switch cap from Germany Dear Mr. Resetar: In your letter dated November 3, 1999 you requested a tariff classification ruling. As indicated by the submitted sample and drawings, the heater switch cap, identified as part number 901 552 837 00, is a Rear Window Heater Switch Cap that is used to indicate the function of this particular switch. It consists of a circular plastic piece with an embossed symbol representing a window with a defroster grid. This cap serves as the button that activates the switch when depressed. The applicable subheading for the Rear Window Heater Switch Cap, part number 901 552 837 00 will be 8538.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other molded parts suitable for use solely or principally with the apparatus of heading 8535, 8536, or 8537. The duty rate will be 3.5 percent ad valorem. For merchandise entered for consumption, or withdrawn from warehouse for consumption, on or after January 1, 2000, the rate of duty will also be 3.5 percent ad valorem. The question of classification for the Steering Column Switch Cap, part number 996 613 508 00 A01, is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office. 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 212-637-7049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division