J88008 J8 Ruling Active

The tariff classification of ceramic heaters from Japan.

Issued August 21, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8516.80.8000

Headings: 8516

Product description

The tariff classification of ceramic heaters from Japan.

CBP rationale

The applicable subheading for this product will be 8516.80.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for electric heating resistors, other.

Full text

NY J88008 August 21, 2003 CLA-2-85:RR:NC:N1:113 J88008 CATEGORY: Classification TARIFF NO.: 8516.80.8000 Ms. Anne Hilsabeck AMH Customs Consultants Koll Center Newport 5000 Birch Street Suite 3000, West Tower Newport Beach, CA 92660 RE: The tariff classification of ceramic heaters from Japan. Dear Ms. Hilsabeck: In your letter dated August 12, 2003, you requested a ruling on behalf of NGK Spark Plugs (USA) on tariff classification. The merchandise is a ceramic heating assembly used as part of an oxygen sensor in an automobile. The heater is made of alumina with an embedded heating element of nickel alloy. The HTS subheading you recommended in your letter does not exist. The applicable subheading for this product will be 8516.80.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for electric heating resistors, other. The general 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.). 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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