CLA-2-85:RR:NC:N1:113 K81259
Mr. Daniel J. Gluck
Serko & Simon LLP
1700 Broadway
New York, NY 10019
RE: The tariff classification of an automobile mirror actuator from an undetermined country of origin.
Dear Mr. Gluck:
In your letter dated November 12, 2003, on behalf of Eaton Corp., you requested a ruling on tariff classification.
The sample you provided is the Eaton 240 Power Fold. The article is used to fold the outer automobile rear view mirror head either manually or electrically from the view position to the park position and the reverse. The driver can fold the mirror, thereby allowing easier and safer driving into a narrow garage or area. The Power Fold operates either manually or electrically. The Power Fold connects the mirror to the bracket that will attach to the body of the vehicle.
Internally, the Power Fold consists of a gear motor, gearing, a clutch and a central shaft. In your letter, you recommend that the item be classifiable in heading 8708, HTS, as parts of automobiles. Section XVII, Note 2(f), however, excludes electrical machinery or equipment (chapter 85) from that section. From the information given, we assume that the motor is rated at less than 18.65 W. In the opinion of this office, the gear motor of this actuator provides the essential character.
The applicable subheading for this product will be 8501.10.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for electrical motors … motors of an output not exceeding 37.5 W: of under 18.65 W: other: DC: other. The general rate of duty will be 4.4 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division