CLA-2-85:OT:RR:E:NC:N1:112

Ms. Brandi Rae Nemitz
Senior Classification Administrator
Ashley Furniture Industries Inc.
One Ashley Way
Arcadia, WI 54612

RE: The tariff classification of DC electric motors from Taiwan

Dear Ms. Nemitz:

In your letter dated April 21, 2008, you requested a tariff classification ruling.

The items concerned are DC electric motors incorporating a mounting bracket (Item numbers 7706012, 77016015, 770605 and 770609). The motors have an output rating of 70 watts.

These electric motors are used in “motion upholstery items”, such as recliners, loveseats and sofas. The purpose of these motors is to mechanize the reclining action of these various types of furniture.

The applicable subheading for the DC electric motors (Item numbers 7706012, 77016015, 770605 and 770609) will be 8501.31.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric motors…: Other DC motors…: Of an output not exceeding 750 W: Motors: Exceeding 37.5 W but not exceeding 74.6 W”. The rate of duty will be 2.8%.

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 Steve Pollichino at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division