CLA-2-87:OT:RR:NC:N1:101
Ralph Garcia, Manager-International Trade Compliance
Mitsubishi Motors North America, Inc.
6400 Katella Ave.
Cypress, CA 90630-5208
RE: The tariff classification of a dashboard component from Japan
Dear Mr. Garcia
In your letter dated September 10, 2009, you requested a tariff classification ruling.
The item under consideration has been identified as a Heater Controller Assembly (Part # 7820A064HA), which is designed specifically for use on Mitsubishi automobiles.
The Heater Controller Assembly is a heater and air conditioning control assembly that mounts on the instrument panel. Its primary function is to control the air flow and air temperature within an automobile for the comfort of the driver and passengers. As a secondary function, you state in your request that the Controller Assembly also provides a mounting surface for several air conditioning components as well as an aesthetic finish which matches the contours of the instrument panel.
The Heater Controller Assembly, consists of the following components -
One Heater Controller – A mounting subcomponent made from molded plastic
Two incandescent bulbs
Three Lever Knobs, Heater Control
One hole plug – Made from plastic to cover unused hole
One Controller, Heater Unit Damper (Switch for rear defogger)
One Switch – Heater Blower
One Switch – A/C
Two wires – Heater Control
Two clips – Heater Control Wire
Two clips – Heater Control Panel
One Heater Control Panel
Three Labels – Heater control
Three plastic knobs
In your request, you propose classification of the Heater Controller Assembly (Part # 7820A064HA) in subheading 8537.10.9070 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Boards, panels, consoles … , equipped with two or more apparatus of heading 8535 or 8536 … : For a voltage not exceeding 1,000 V: Other: Other: Other.” Based on the information provided, the Heater Controller Assembly only incorporates one electrical item classifiable in HTSUS headings 8535 or 8536; a Heater Blower Switch classifiable in HTSUS heading 8536.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” Heading 8708 provides for “Parts … of … motor vehicles … .”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to ‘headings’ encompasses subheadings indented thereunder.” Subheading 8708.29 provides for “Parts … of … motor vehicles … : Other parts … of bodies … : Other.”
The applicable classification subheading for the Heater Controller Assembly (Part # 7820A064HA) will be 8708.29.5060, HTSUS, which provides for “Parts … of … motor vehicles … : Other parts … of bodies … : Other: Other: Other.” The rate of duty will be 2.5%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division