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NY J84710





June 19, 2003

CLA-2-85:RR:NC:1:112 J84710

CATEGORY: CLASSIFICATION

TARIFF NO.: 8538.90.6000; 8543.89.9695

Ms. Ikue Stoehr
Toyota Motor Sales, USA Inc.
19001 South Western Avenue
Torrance, CA 90509

RE: The tariff classification of gear shift lever components from Japan

Dear Ms. Stoehr:

In your letter dated May 13, 2003 you requested a tariff classification ruling.

As indicated by the submitted samples and information, there are two items in question that are used in an automobile. The Shift Lock Release Button, identified as part # 33563-48020, is a plastic button that is part of the mechanism that overrides the shift lock. The Shift Lock Control Unit Assembly, identified as part #33560-48020, serves to shift the transaxle and engage the converter clutch.

The applicable subheading for the Shift Lock Release Button, part # 33563-48020, will be 8538.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts for use solely of principally with the apparatus of heading 8535, 8536 or 8537: Other Other: Other. The rate of duty will be 3.5 percent ad valorem. The applicable subheading for the Shift Lock Control Unit Assembly, part # 33560-48020, will be 8543.89.9695, HTS, which provides for other electrical machines and apparatus, , not specified or included elsewhere in Chapter 85, HTS.

You have expressed the opinion that the Shift Lock Release Button is classifiable under subheading 8536.50.9065, HTS, and that the Shift Lock Control Unit Assembly is classifiable under subheading 8708.99.6790, HTS. With respect to the Shift Lock Release Button, we consider it to be a part of a switching device and not a switch in and of itself. As such, it is precluded from classification under subheading 8536.50.9065. The Shift Lock Control Unit Assembly is an electrical device and is precluded from classification in Chapter 87, HTS, by virtue of Section XVI, Note 2(f).

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 David Curran at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,

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