CLA-2-85:S:N:N1:109 845738

Mr. Dennis Heck - MS 6-4
Epson America, Inc.
23610 Telo Avenue
Torrance, CA 90505

RE: The tariff classification of stepping motors from Japan.

Dear Mr. Heck:

In your letter dated September 21, 1989, you requested a tariff classification ruling. Your letter requests the tariff classification for stepping motors for an output under 18.65 Watts and stepping motors for an output of 18.65 Watts but not exceeding 37.5 Watts. You state that Epson's stepping motors are all DC, brushless motors.

The applicable subheading for the DC, brushless stepping motors, under 18.65 Watts will be 8501.10.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for "[e]lectric motors, of under 18.65W, [o]ther, DC: [b]rushless." The rate of duty will be 6.6 percent ad valorem.

The applicable HTS subheading for DC, brushless stepping motors with an output of 18.65 Watts but not exceeding 37.5 Watts will be 8501.10.6040, which provides for "[m]otors of an output of 18.65 Watts or more but not exceeding 37.5 Watts, DC, [b]rushless. The rate of duty will be 4.2 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport