The tariff classification of hot surface igniters from Japan

N178076 August 31, 2011 CLA-2-85:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8516.80.8000 Mr. J. Kevin Horgan DeKieffer & Horgan 729 Fifteenth Street, N.W. (Suite 800) Washington, D.C. 20005 RE: The tariff classification of hot surface igniters from Japan Dear Mr. Horgan: In your letter dated July 26, 2011 you requested a tariff classification ruling on behalf of your client Kyocera Industrial Ceramics Corporation. Descriptive information, including photographs and technical drawings, were submitted. The articles in question are described as various hot surface igniters. The igniters are ceramic heaters composed of an electric heating resistor embedded in a sintered ceramic body of either alumina or silicon nitride. The heating resisters are fitted with electrical connections and in some variations metal brackets that simply allow the heating resisters to be mounted for there intended application. The applicable subheading for the hot surface igniters will be 8516.80.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric heating resistors. The rate of duty is free. 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division