United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY R02686 - NY R02769 > NY R02718

Previous Ruling Next Ruling
NY R02718




November 9, 2005

CLA-2-85:RR:NC:1:110 R02718

CATEGORY: CLASSIFICATION

TARIFF NO.: 8538.90.8080

Mr. William T. Flaherty
Naugatuck Mfg. Co.
P.O. Box 3175
105 Ave. of Industry
Waterbury, CT 06705

RE: The tariff classification of a switch part from China.

Dear Mr. Flaherty:

In your letter dated October 21,2005 you requested a tariff classification ruling.

The merchandise under consideration is a stainless steel reed switch float model/part number SKUT-710. The float is a 1” by 1” stainless steel tubed magnetic float. Tubed magnetic floats are available in a wide variety of configurations. These floats are used to activate reed switches in response to changes in fluid levels. Reed switches are actuated from an external permanent magnet or electromagnet placed in close proximity. The tubed magnetic floats are attached to a rod or shaft and rise or lower with fluid levels. The magnetic floats are necessary for the reed switch to function properly. Reed switches for which these floats are used are switches classified under heading 8536 as other switches for a voltage not exceeding 1000 V.

In your letter you suggest classification under heading 7306, Harmonized Tariff Schedule of the United States (HTS) as “Other tubes, pipes and hollow profilesof iron or steel.” The Harmonized Commodity Description and Coding System Explanatory Notes ("ENs") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTS and are generally indicative of the proper interpretation of these headings. Tubed magnetic floats are identifiable articles not meeting the description in ENs 73.04 through 73.06 for tubes. The magnetic float P/N SKUT-710; however, meet the requirements of a part under Legal Note 2 to Section XVI, HTS. Generally, parts are defined as committed for use and necessary to the operation of a machine. The SKUT-710 float is designed and necessary to the operation of reed switches. Based on the information you provided, the SKUT-710 float is principally used with reed switches for controlling fluid levels.

Classification of parts is determined by Legal Note 2 to Section XVI, Harmonized Tariff Schedule of the United States (HTS), which states “Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machinesare to be classified according to the following rules:

Parts which are goods included in any of the headings of chapters 84 and 85are in all cases to be classified in their respective headings;

Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same headingare to be classified with the machines of that kindas appropriate.

All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8485 or 8548.”

Noting Legal Note 2(b) to Section XVI of the HTS, these reed switch floats are designed and principally used with machines of heading 8536.

The applicable subheading for the stainless steel reed switch float P/N SKUT-710 will be 8538.90.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: Other: Other: Other: Other: Other.” The general rate of duty will be 3.5 percent 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 Eileen S. Kaplan at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: