B88015 B8 Ruling Active

The tariff classification of a coil assembly from Germany

Issued August 18, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8505.90.8000

Headings: 8505

Product description

As indicated by the submitted sample and technical drawings, this coil assembly, identified as Part Number 10.0501-2462.2, is used in the production of an automobile anti-lock breaking system (ABS). It consists of a bobbin molded of plastic material with copper wire wound around the bobbin to form an electrical coil. The bobbin is encased in a steel can which contains electrical pin connectors. When subjected to an electrical charge, this coil assembly builds up a magnetic field that moves a valve in the hydraulic circuit of the ABS system.

CBP rationale

The applicable subheading for the coil assembly will be 8505.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for electromagnets.

Full text

NY B88015 August 18, 1997 CLA-2-85:RR:NC:1: 112 B88015 CATEGORY: Classification TARIFF NO.: 8505.90.8000 Mr. Rufus E. Jarman, Jr. Barnes, Richardson & Colburn 475 Park Avenue South New York, NY 10016 RE: The tariff classification of a coil assembly from Germany Dear Mr. Jarman: In your letter dated July 24, 1997, on behalf of ITT Automotive, Inc., you requested a tariff classification ruling. As indicated by the submitted sample and technical drawings, this coil assembly, identified as Part Number 10.0501-2462.2, is used in the production of an automobile anti-lock breaking system (ABS). It consists of a bobbin molded of plastic material with copper wire wound around the bobbin to form an electrical coil. The bobbin is encased in a steel can which contains electrical pin connectors. When subjected to an electrical charge, this coil assembly builds up a magnetic field that moves a valve in the hydraulic circuit of the ABS system. The applicable subheading for the coil assembly will be 8505.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for electromagnets. The rate of duty will be 2.3 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 David Curran at 212-466-5680. Sincerely, Robert Swierupski Chief, Metals and Machinery Branch National Commodity Specialist Division

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