The tariff classification of a switch guard from China

N031127 July 8, 2008 CLA-2-83:OT:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.49.6055 Mr. Eric M. Jones Perihelion Design 113 Brentwood Drive Southbridge, MA 01550 RE: The tariff classification of a switch guard from China Dear Mr. Jones: In your letter dated June 16, 2008, you requested a tariff classification ruling. A sample was not submitted, although a picture of the article has been provided. The merchandise under consideration is described in your letter as an “Investment Casting” and described on your design print as a “Small Switch Guard,” number PDM026. It is made of stainless steel that may or may not be painted, coated, polished, plated, etc. It measures approximately 18 mm by 18mm by 25 mm. The guard mounts around a toggle switch to safeguard against accidental actuation or damage to the switch. Your letter indicates that it is suitable for use in airplanes, spacecraft, vehicles, racecars, miscellaneous control panels, etc. Research on your company’s website reveals that this product is marketed and sold for use in aircraft. The applicable subheading for the switch guard will be 8302.49.6055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…, other mountings, fittings and similar articles, and parts thereof, other, other, of iron or steel, of aluminum or of zinc, other, for aircraft, vessels and other vehicles (except motor vehicles) of section XVII. The rate of duty will be 5.7 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division