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NY C82439




December 19, 1997

CLA-2-84:RR:NC:1:103 C82439

CATEGORY: CLASSIFICATION

TARIFF NO.: 8479.89.9797; 8479.90.9785; 8501.10.4060

Mr. Jim Reynolds
John A. Steer Co.
28 S. Second Street
Philadelphia, PA 19106

RE: The tariff classification of a boat windshield wiper mechanism from Taiwan

Dear Mr. Reynolds:

In your letter dated Dec. 3, 1997 on behalf of Ongaro Marine Ltd. you requested a tariff classification ruling.

Literature submitted with your inquiry indicates the Roca windshield wiper mechanism is designed for use on power boats. The unit basically consists of the following components:

1. A synchronous 12 volt or 24 volt DC motor, having an output less than 18.65 watts and a value greater than $4.00 each. This motor is not brushless.

2. A stainless steel wiper arm incorporating a second parallel arm of chrome-plated brass.

3. A plastic and neoprene wiper blade.

Your letter states that the windshield wiper mechanism may be imported in kit form (i.e., unassembled) or in shipments containing unequal quantities of motors, arms, and blades.

The applicable subheading for the windshield wiper mechanism, consisting of a motor, arm, and blade imported as a kit (unassembled), will be 8479.89.9797, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The duty rate will be 3 percent ad valorem. As of Jan. 1, 1998 the rate of duty will be reduced to 2.7 percent ad valorem.

When imported in large shipments containing unequal quantities, the motor, arm, and blade are separately classifiable. The applicable subheading for the motor will be 8501.10.4060, HTS, which provides for electric motors of under 18.65 watts: other: DC: other. The duty rate will be 5.3 percent ad valorem (4.8 percent ad valorem in 1998). The applicable subheading for the wiper arm will be 8479.90.9785, HTS, which provides for parts of machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other: other: other. The duty rate will be 1.5 percent ad valorem (0.7 percent ad valorem in 1998).

Your inquiry does not provide enough information for us to give a classification ruling on the wiper blade itself. Your request for a classification ruling should include a statement as to whether the blade is capable of use on a motor vehicle windshield wiper mechanism.

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 Alan Horowitz at 212-466-5494.

Sincerely,

Robert B. Swierupski
Director,

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