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NY C84503




February 24, 1998

CLA-2-90:TC:MSC:C24:C84503

CATEGORY: CLASSIFICATION

TARIFF NO: 9031.80.8085

Ms. Kimberly Fathauer
The A.W. Fenton Company, Inc.
P.O. Box 360614
Columbus, OH 43236-0614

RE: The tariff classification of a spark plug gauge from China

Dear Ms. Fathauer:

In your letter dated January 30, 1998, you requested a tariff classification ruling on behalf of your client, Consolidated Stores Corporation.

The sample you provided is a hand held, 12-piece, non-adjustable, steel gauge set, used for setting the gap of automotive spark plugs. A user simply inserts one of the 12 gauges into a spark plug to attain the desired gap.

The applicable subheading for the spark plug gauge will be 9031.80.8085, Harmonized Tariff Schedule of the United States, which provides for measuring or checking instruments, appliances and machines, not specified or elsewhere included (in Chapter 90); other. The rate of duty will be 2.3 percent ad valorem.

Explanatory Note 90.17(D)(3) was instructive in this decision as it states, "Gauges without adjustable devices, used only for sizing parts or checking angels, forms, etc., are excluded (heading 90.31)."

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

The sample you provided is being returned with this letter as you requested.

Sincerely,

Thomas S. Winkowski
Area Port Director

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