The tariff classification of ceramic heaters and hot surface igniters from Japan

N014928 August 22, 2007 CLA-2-85:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8516.80.8000 Mr. J. Kevin Horgan DeKieffer & Horgan 729 Fifteenth Street, N.W. Washington, D.C. 20005 RE: The tariff classification of ceramic heaters and hot surface igniters from Japan Dear Mr. Horgan: In your letter dated July 19, 2007 you requested a tariff classification ruling on behalf of your client Kyocera Industrial Ceramics. The articles in question are described as ceramic heaters, which are used in oxygen sensors, vaporizers, soldering irons and gas analyzers, and hot surface igniters, which are used in ignition control units for furnaces, water heaters and pool and spa heaters. The heaters and igniters share the same basic design, but vary slightly in form and material composition, depending upon their distinct use. The heaters incorporate the same primary heating element consisting of an electric heating resister embedded in a sintered ceramic body with wire leads. The applicable subheading for the ceramic heaters will be 8516.80.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric heating resistors. The rate of duty is free. We are unable to issue a ruling letter to you with respect to the classification of the hot surface igniters. The issue raised in your ruling request is closely related to an issue presently pending in the United States Court of International Trade (Summons Number 20-07-00225). Section 177.7(b), Customs Regulations (19 CFR 177.7(b)), provides that rulings will not be issued with respect to any issue which is pending before the United States Court of International Trade. When all litigation has been concluded on the summons referenced above, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, Bureau of Customs and Border Protection, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division