The tariff classification of an Airplane Ignition Module from Australia

NY R00160 March 11, 2004 CLA-2-85:RR:NC:MM:101 R00160 CATEGORY: Classification TARIFF NO.: 8511.30.0080 Ms. Terry Lynn Johnson Desert Aircraft 1815 S. Research Loop Tucson, Arizona 85710 RE: The tariff classification of an Airplane Ignition Module from Australia Dear Ms. Johnson: In your letter dated March 5, 2004 you requested a tariff classification ruling. You submitted descriptive literature and photo of an Airplane Ignition Module. The literature states: This ignition module is used solely as a sub-component of the internal combustion piston model airplane engines produced by Desert Aircraft. This item is only sold as part of a complete engine assembly. The module is constructed from plastic, wire, stainless steel and common electric components (Coils, resistors, diodes, etc.). It requires a 4.8-volt battery to operate. The module energizes the engine’s spark plug once per revolution of the crankshaft. These modules come in 2 versions: Single cylinder version (1 spark plug lead and cap exiting the module) Two Cylinder version (2 spark plug leads and caps exiting the module) A sub component of both modules is a pick-up sensor wire that is made from red plastic and 3 strand wire. The applicable subheading for the Airplane Ignition Module will be 8511.30.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, spark plugs and glow plugs, starter motors): generators (for example dynamos, alternators) and cut-outs of a kind used in conjunction with such engines; parts thereof: Distributors; ignition coils…Ignition coils. The rate of duty will be 2.5% ad valorem. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division