The tariff classification of a “4 Wheel Drive Disengagement Kit” from Italy

NY H89637 April 19, 2002 CLA-2-85:RR:NC:1:112 H89637 CATEGORY: Classification TARIFF NO.: 8536.50.9065 Ms. Phyllis E. Richmond Komatsu America International Company 108 N. Industrial Drive Ripley, TN 38063 RE: The tariff classification of a “4 Wheel Drive Disengagement Kit” from Italy Dear Ms. Richmond: In your letter dated March 21, 2002 you requested a tariff classification ruling. As indicated by the submitted sample and descriptive literature, the “4 Wheel Drive Disengagement Kit” is a device that is designed to be installed in the cab of a backhoe loader and allows the operator to choose the 2 or 4 wheel drive option. The kit consists of a switch with attached wiring, a decal for use on the dashboard, and a user’s manual. The applicable subheading for the “4 Wheel Drive Disengagement Kit” will be 8536.50.9065, Harmonized Tariff Schedule of the United States (HTS), which provides for electrical apparatus for switching electrical circuits, for a voltage not exceeding 1,000 V: Other switches: Other: Other. The rate of duty will be 2.7 percent ad valorem. 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 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division