The tariff classification of a light timer switch

NY L81871 January 27, 2005 CLA-2-90:RR:NC:MM:114 L81871 CATEGORY: Classification TARIFF NOS.: 9107.00.40; 9107.00.80 Mr. Michael Keegan Schenker, Inc. 850 Calcon Hook Rd. Sharon Hill, PA 19079 RE: The tariff classification of a light timer switch Dear Mr. Keegan: In your letter dated December 13, 2004, on behalf of Tyco Electronics Corp., you requested a tariff classification ruling. A sample of light timer switch model TC103R was furnished with your letter. The sample is a mechanical 24-hour light timer switch with a synchronous motor. It is designed to switch electrical lighting on and off at set times but can be used in any residential or small industrial timer application within its electrical contact rating. The timer switch is in a weatherproof enameled steel box with a rubber gasket and is designed for exterior installations. There are five preformed knockouts ready to punch through to permit the electrical cable to enter and exit the steel box. The timer switch is designed for a maximum load of 40A (amps) with 8-gauge wire. Inside the steel box, there is a cardboard chart providing the installer with the progressive gradations of wire gauge and maximum electrical load permitted by the timer switch. The cardboard also serves as an insulator to prevent the user from receiving an electrical shock. The applicable subheading for the timer switch if valued not over $5 each will be 9107.00.40, Harmonized Tariff Schedule of the United States (HTS), which provides for time switches with clock or watch movement or with synchronous motor; valued not over $5 each. The rate of duty will be 15 cents each plus 4 percent plus 2.5 cents for each jewel. The applicable subheading for the timer switch if valued over $5 each will be 9107.00.80, Harmonized Tariff Schedule of the United States (HTS), which provides for time switches with clock or watch movement or with synchronous motor; valued over $5 each. The rate of duty will be 45 cents each plus 6.4 percent plus 2.5 cents for each jewel. 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 Barbara Kiefer at 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division