The tariff classification of dryer timer

NY I86079 September 25, 2002 CLA-2-91:RR:NC:MM:114 I86079 CATEGORY: Classification TARIFF NO.: 9107.00.4080; 9107.00.8000 Mr. Mario Tello U.S. Customs Broker 1712 Matamoros Street Laredo, TX 78040-4464 RE: The tariff classification of dryer timer Dear Mr. Tello: In your letter dated September 4, 2002, on behalf of Robertshaw Controls Company, you requested a tariff classification ruling on a dryer timer. You have submitted a diagram of the dryer timer in response to our request for a diagram of the article. You have indicated in your letter that the dryer timer is used to control the operation of a domestic clothes dryer. The timer is designed to work with either an electrical or gas dryer. The article utilizes electric alternating current to operate a synchronous motor that in turn operates cams to switch high current contacts. The dryer timer makes or breaks an electrical circuit. The manufacturer of the dryer timer asserts that it is a time switch. The dryer timer controls when the electrical heating element is on or when the gas flame is lit to warm dry the clothes in the tumbler. You have also indicated in your letter that the parts are of United States origin and are ready for assembly when shipped from the United States to Mexico. After assembly, the articles are imported into the United States for sale to appliance manufacturers. The applicable subheading for the dryer timer will be 9107.00.4080, Harmonized Tariff Schedule of the United States (HTS), which provides for time switches with clock or watch movement or with synchronous motor; valued not over $5 each; other. The rate of duty will be 15 cents each plus 4 percent ad valorem plus 2.5 cents per jewel. If valued over $5 each, the applicable subheading for the dryer timer will be 9107.00.8000, HTS, dutiable at 45 cents each plus 6.4 percent ad valorem plus 2.5 cents per jewel. The diagram of the dryer timer, the assembly process and the bill of materials are being returned as requested. 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 Barbara Kiefer at 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division