The tariff classification of a fixed thick film chip resistor from Japan

N363274
July 29, 2026
CLA-2-85:OT:RR:NC:N2:209
CATEGORY: Classification
TARIFF NO.: 8533.21.0030
Masaru Tamura Tateyama USA Inc. 2690 Grissom Street, Suite 101 Columbus, IN 47203 RE: The tariff classification of a fixed thick film chip resistor from Japan Dear Mr. Tamura: In your letter dated July 13, 2026, you requested a tariff classification ruling. The product concerned is a fixed thick film chip resistor used in surface-mount technology (SMT) applications, part # TFR16GJ273V. This item is an individual passive electronic component consisting of an alumina ceramic substrate, a printed thick-film resistive element, conductive terminal electrodes at both ends, and a protective glass overcoat. The resistive element is laser-trimmed to achieve the specified resistance value. The resistor is designed to provide a predetermined electrical resistance for electronic circuits by limiting current, dividing voltage, and stabilizing circuit operation. It contains no active semiconductor devices or integrated circuits. The product is imported individually for mounting onto printed circuit boards (PCBs) and is used in a wide variety of electronic equipment, including automotive electronics, industrial equipment, communication devices, consumer electronics, and power supplies. The applicable subheading for the fixed thick film chip resistor, part # TFR16GJ273V, will be 8533.21.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical resistors…: Other fixed resistors: For a power handling capacity not exceeding 20 W: Designed for surface mounting (SMD) by contact: Having two terminals: Flat resistor chips.” The general rate of duty will be Free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.

This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Steven Pollichino at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division