The tariff classification of a spare parts kit from an unspecified country

NY L85237 June 3, 2005 CLA-2-85:RR:NC:N1:112 L85237 CATEGORY: Classification TARIFF NO.: 8543.90.8880 Sophia Spoltore Milgram Freight Services Limited 407 McGill Street Suite 700 Montreal, Quebec H2Y 2G3 CANADA RE: The tariff classification of a spare parts kit from an unspecified country Dear Ms. Spoltore: In your letter dated May 12, 2005, you requested a tariff classification ruling on behalf of Jam Industries/Allen & Heath USA of Baie D’Urfe, Quebec. The item concerned is the Spares Kit ML5000. It is a metal cabinet measuring 16” in height, 12” in width and 5 ¾” in depth with twenty-eight clear, soft plastic sliding drawers. The drawers are filled with spare parts for the Allen & Heath ML5000 mixing console. The specific parts include, nuts, screws, rivets, knobs, meters, transistors, LED bulbs, crystals, cables, switches, jacks and batteries. The applicable subheading for the Spares Kit ML5000 will be 8543.90.8880, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical machines and apparatus, having individual functions, not specified or included elsewhere ... ; parts thereof: Parts: 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division