The tariff classification of switch buttons from China.

NY M84024 June 12, 2006 CLA-2-85:RR:NC:1:110 M84024 CATEGORY: Classification TARIFF NO.: 8538.90.6000 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of switch buttons from China. Dear Mr. Heck: In your letter dated May 25, 2006, you requested a tariff classification ruling. The merchandise under consideration is Yamaha’s Panel Switch Rubber Button Contacts. Two samples identified as Panel Switch X1 (part number V8855400) and Panel Switch X12 (part number V8847600) were submitted with your ruling request. Part number V8855400 is a single button unit and part number V8847600 is a twelve-button unit. The panel switch rubber button contacts are constructed of molded rubber with a single metallic contact located at the bottom of each button. The panel switch rubber button contacts are used with Yamaha’s Portable Grand Electronic Musical Keyboards. When installed into the keyboards, the switch rubber button contacts are situated over switches mounted on a printed circuit board (PCB) with open contacts. When each button is depressed, the metal contact on the bottom of the button completes the electrical connection of the open contacts thereby closing a switch on the PCB. The metal contacts on the buttons are integral parts to the switches on the PCB. The applicable subheading for the Panel Switch Rubber Contacts (part numbers V8855400 and V8847600) will be 8538.90.6000, HTSUS, which provides for “Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: Other: Other: Molded parts.” The general rate of duty will be 3.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division