CLA-2-85:OT:RR:NC:N2:220
Ji Eun Lee
S.A.M.C. Customs Co., Ltd.
11, Chungjang-Daero, Jung-Gu, Busan, Republic of Korea KITA Bldg 5F
Busan KS012/48939
Korea, South
RE: The tariff classification of a vehicle clamp assembly and electrical switches from South Korea
Dear Ji Eun Lee:
In your letter dated May 9, 2018 you requested a tariff classification ruling.
The first item under consideration is identified as the “S LF O/MOLD & C/PLATE B-D/M FLH PSA EXP” (clamp assembly), Product Number 2607036B. The clamp assembly functions to support a window in a vehicle as it is raised and lowered. It is mounted to the guide rail on a vehicle’s inner door panel. The parts used to make this clamp assembly consist of a plastic mold plate, a metal clamp and a rubber clamp seal. The plastic mold plate connects to the rail guide mechanism and moves up and down. The metal clamp is connected to the mold plate and holds the rubber clamp seal that grips the window.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading that provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to only part of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c) taken in the appropriate order in which they are set out in GRI 3. GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component that gives them their essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. After examining this clamp assembly and the description provided, this office is of the opinion that the metal, rubber and plastic components merit equal consideration. Heading 8302 occurs last in numerical order in comparison to the plastic and the rubber, GRI 3(c) noted.
You suggest the Clamp Assembly, Product Number 2607036B, is correctly classified in heading 8708, HTSUS, as parts of vehicles. This office disagrees.
Note 2 to Section XVII, which includes Chapter 87, provides, in pertinent part, that, “The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this section: (b) Parts of general use, as defined in note 2 to section XV, of base metal (section XV) or similar goods of plastics (chapter 39)”. Product Number 2607036B meets the definition of a “part of general use” and, as a result, is precluded from classification in heading 8708.
The second item under consideration is identified as the “A D2JCI SWITCH ASS'Y-FUEL DOOR EXP” (Fuel Door Switch) Item Number 23322684. The Fuel Door Switch consists of two momentary contact electrical switches, each attached to a length of wire and terminating at a single electrical connector. The Fuel Door Switch is mounted on the vehicle for the purpose of detecting whether or not the fuel door inlet cap of the vehicle is open or closed.
In your request you suggest the Fuel Door Switch, Item Number 23322684, is classifiable in 8536.50.9065, HTSUS. We agree to the sixth digit only as momentary contact switches are specifically provided for within that heading.
The third item under consideration is identified as the “SWITCH ASM - Charge Port Door” (Charge Port Switch) Item #23322681. The Charge Port Switch consists of a single momentary contact electrical switch attached to a length of wire and terminating at a single electrical connector. The Charge Port Switch is mounted on the vehicle and detects whether or not the inlet cap of the vehicle is open or closed, and provides a signal to vehicle control systems in order to notify the operator of the inlet cap status.
In your request you suggest the Charge Port Switch, Item #23322681, is classifiable in 8536.50.9065, HTSUS. We agree to the sixth digit only as momentary contact switches are specifically provided for within that heading.
The applicable subheading for the clamp assembly, “S LF O/MOLD & C/PLATE B-D/M FLH PSA EXP” Product Number 2607036B will be 8302.30.3060, HTSUS, which provides for “Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork… Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or of zinc; Other”. The rate of duty will be 2 percent ad valorem.
The applicable subheading for the Fuel Door Switch, “A D2JCI SWITCH ASS'Y-FUEL DOOR EXP” Item Number 23322684 will be 8536.50.9031, HTSUS, which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits…, for a voltage not exceeding 1000 V; …: Other switches: Other: Other: Push-button: Rated at not over 5 A: Momentary contact.” The rate of duty will be 1.3 percent ad valorem.
The applicable subheading for the Charge Port Switch, “SWITCH ASM - Charge Port Door” Item Number 23322681 will 8536.50.9031, HTSUS, which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits…, for a voltage not exceeding 1000 V; …: Other switches: Other: Other: Push-button: Rated at not over 5 A: Momentary contact.” The rate of duty will be 1.3 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 https://hts.usitc.gov/current.
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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division