I88763 I8 Ruling Active

The tariff classification of Variable Resistors from Germany

Issued December 16, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8533.40.8070

Headings: 8533

Product description

The merchandise is described in your letter as variable resistors. The NS-25/B2R is a fluid variable resistor designed for low-cost automotive and industrial applications. The resistors consist of a ceramic case that is bonded with glass solder onto a silicone substrate forming an air tight, hermetic seal. There are eight measuring electrodes and one common electrode that are deposited onto the substrate via a thin film process. Three samples of the variable resistors accompanied your binding ruling request and have been retained by this office.

CBP rationale

The applicable subheading for the Variable Resistors will be 8533.40.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical resistors: Other variable resistors, including rheostats and potentiometers: Other, Other: Other.

Full text

NY I88763 December 16, 2002 CLA-2-85:RR:NC:MM:109 I88763 CATEGORY: Classification TARIFF NO.: 8533.40.8070 Mr. Thomas Donahoe US Sales/ Marketing Director HL Planar Technik P.O. Box #5837 Scottsdale, AZ 85261 RE: The tariff classification of Variable Resistors from Germany Dear Mr. Donahoe: In your letter dated November 15, 2002, you requested a tariff classification ruling. The merchandise is described in your letter as variable resistors. The NS-25/B2R is a fluid variable resistor designed for low-cost automotive and industrial applications. The resistors consist of a ceramic case that is bonded with glass solder onto a silicone substrate forming an air tight, hermetic seal. There are eight measuring electrodes and one common electrode that are deposited onto the substrate via a thin film process. Three samples of the variable resistors accompanied your binding ruling request and have been retained by this office. The applicable subheading for the Variable Resistors will be 8533.40.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical resistors: Other variable resistors, including rheostats and potentiometers: Other, Other: Other.” The rate of duty will be free. 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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