CLA-2-85:OT:RR:NC:1:110
Mr. Michael C. Perez
Alps Automotive
7100 International Parkway
Suite 100
McAllen, TX 78503
RE: The tariff classification of a switch from Japan.
Dear Mr. Perez:
In your letter dated January 26, 2010, you requested a tariff classification ruling.
The merchandise under consideration is identified as the U-502 Rocker Switch Assembly. This rocker switch assembly consists of a printed circuit board (PCB) populated with active and passive components (e.g. solid state relay, resistors, diodes and capacitor); two electrical contacts; several spade terminals; rubber mat with corresponding contacts that fit over the PCB contacts; a plastic housing and rocker lever. This switch is designed to control the function of an electric motor that operates the opening and closing of a motor vehicle window. When the rocker lever is depressed, it forces the corresponding contacts together completing an electrical circuit of lower voltage to activate the relay, which completes the supply voltage circuit to the window’s electric motor.
In your letter you suggest classification under heading 8537, Harmonized Tariff Schedule of the United States (HTSUS) as other boards, panels, consoles and other bases with two or more apparatus of heading 8536, HTSUS. The Harmonized Commodity Description and Coding System Explanatory Notes ("ENs") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTS and are generally indicative of the proper interpretation of these headings. EN 85.37 excludes simple switch assemblies. A switch is generally described as a device that makes, breaks, or changes the course of an electric circuit. A simple electric switch may consists of two or more contacts mounted within an insulating structure and arranged so that they can be moved into and out of contact with each other by a suitable operating mechanism. The U-502 Rocker Switch is more specifically provided for as a switch under heading 8536, HTSUS, which provides for electrical apparatus for switching electrical circuits.
The applicable subheading for the U-502 Rocker Switch will be 8536.50.9065, HTSUS, which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 V: Other switches: Other: Other: Other.” The general rate of duty will be 2.7 percent ad valorem.
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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division