CLA-2-85:OT:RR:NC:N2:220
Kari Mericle
Loren Cook Company
2015 E. Dale Street
Springfield, MO 65803
RE: The tariff classification of electric motors from Singapore
Dear Ms. Mericle:
In your letter dated August 10, 2018 you requested a tariff classification ruling.
The first item under consideration is identified as the Custom electric AC motor, Model Number 615254, which is described as a single phase AC, 115 V electric motor that has a maximum power output of 5 Watts. This motor is said to have a dedicated use as a fan motor and is intended to be installed in a bathroom fan.
The second item under consideration is identified as the Custom electric AC motor, Model Number 615255, which is described as a single phase AC, 115 V electric motor that has a maximum power output of 15 Watts. This motor is said to have a dedicated use as a fan motor and is intended to be installed in a bathroom fan.
In your request you suggest the subject motors are correctly classified in subheading 8501.40.6040, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Electric AC motors having the output power of less than 37.5 W are specifically provided for under 8501.10.4020, HTSUS, and as such the motors will be classified accordingly.
The applicable subheading for the AC motors Model Numbers 615254 and 615255 will be 8501.10.4020, which provides for “Electric motors…: Motors of an output not exceeding 37.5 W: Of under 18.65 W: AC.” The general rate of duty will be 4.4% 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