The tariff classification of a partial tune up kit fromTaiwan

NY 840994 May 23, 1989 CLA-2-85:S:N:N1:109 840994 CATEGORY: Classification TARIFF NO.: 8532.25.0080; 8511.90.6020 Mr. Michael F. Watson A.W. Fenton P.O. Box 19937 Columbus, Ohio 43219-0937 RE: The tariff classification of a partial tune up kit from Taiwan Dear Mr. Watson: In your letter dated May 4, 1989 you requested a tariff classification ruling on behalf of Dorcy International, Columbus, Ohio. The tune up kit, identified in your letter as part number 40-4066, is imported in a clear plastic bag and consists of a capacitor and points. Subsequent to importation the plastic bag is packaged together with a spark plug in a blister pack. Since the tune up kit is repackaged in the United States, in its imported condition it is not goods put up for retail sale and cannot be considered to be a set. The applicable subheading for the capacitor will be 8532.25.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other fixed capacitors." The rate of duty will be 10 percent ad valorem. The applicable HTS subheading for the points will be 8511.90.6020, which provides for "Other parts, Electrical ignition...in conjunction with such engines, Distributor contacts." The rate of duty will be 3.1 percent ad valorem. 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. Sincerely, Jean F. Maguire Area Director New York Seaport