CLA-2-73:OT:RR:NC:N1:121
Jiyeon Jang
SAMC Customs Law Firm Co., Ltd
1001, 10F, 53, Seonggogae-ro, Uiwang-si, Gyeonggi-do, Acecheonggye Tower
Uiwang-si 16006
Korea, South
RE: The tariff classification a metal screw, filter assembly, metal holders and plastic packaging from South Korea
Dear Mr. Jang:
In your letter dated September 19, 2019 you requested a tariff classification ruling on behalf of Shinhung Global Co., Ltd. This office has examined the samples you submitted and we are returning them to your office.
The first article under consideration is described as part number 4W51136B, “Screw, Customize”.
You state it is made of carbon steel wire rods for cold heading and cold forging. The screw is fully threaded with a Phillips style screw head, a washer face and a flat tip. The screw is 15.25 mm long, 6.86 mm in diameter at the head, and 2.77 mm in diameter at the threads. The subject threaded screw is designed and manufactured to be used for assembling components such as brackets to the body of a washing machine.
The applicable subheading for part number 4W51136B, “Screw, Customize” will be 7318.15.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Other screws and bolts, whether or not with their nuts or washers: Other: Having shanks or threads with a diameter of less than 6 mm: Other: Other.” The duty rate will be 6.2 percent ad valorem.
Consideration was given to classifying this item under your proposed classification of 7318.15.8085, HTSUS. However, that classification was deemed inappropriate. Part number 4W51136B, “Screw, Customize” has a thread diameter of less than 6mm and is therefore more specifically provided for under 7318.15.6080, HTSUS.
The second article under consideration is the Electromagnetic Interference (EMI) filter. It is an electrical device designed to remove electronic noise or interference generated by the operation of a machine or appliance. When installed into a machine and placed on the power supply or inverter, it blocks off or absorbs any undesired electromagnetic waves that can cause interference with the function of the machine. You state that the subject article is to be used with a washing machine, but can also be used with a variety of other household appliances.
You suggest that the applicable subheading for the EMI filter is 8548.90.0100, HTSUS. We agree.
The applicable subheading for the Filter Assembly, part number EAM65090601, will be 8548.90.0100, HTSUS, which provides for “Waste and scrap of primary cells, primary batteries and electric storage batteries; Spent primary cells, spent primary batteries and spent electric storage batteries; electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter: Other.” The general rate of duty will be free.
The third article under consideration, described as the Holder, part number 4930ER4012A, is a steel piece that is fastened to the Tub ASM of a washing machine, and it has two screw holes for affixing the bracket to a washing machine.
The fourth article under consideration, described as the Holder, part number MEG65400801, is used for securing valve parts to the Cover Assembly and Top Case Assembly of a washing machine. There are two grooves in the holder. The valve parts will be inserted and held in the grooves so as to prevent the valve parts from moving.
In your request you suggest the items 4930ER4012A and MEG65400801 are properly classified in subheading 8302.49.8090, HTSUS, which provides for “Base metal mountings, fittings and similar articles… Other mountings, fittings and similar articles, and parts thereof: Other: Other: Other, Other or in heading 7326, HTSUS, which provides for other articles of iron or steel.” This office disagrees.
Items 4930ER4012A and MEG65400801 are specifically designed for use with washing machines. In accordance with Note 2(b) to Section XVI, HTSUS, it is the opinion of this office that 4930ER4012A and MEG65400801 are classifiable in subheading 8450.90, HTSUS.
The applicable subheading for the Holder, part number 4930ER4012A, and the Holder, part number MEG65400801, will be 8450.90.6000, HTSUS, which provides “Household- or laundry-type washing machines, including machines which both wash and dry; parts thereof: Parts: Other.” The rate of duty will be 2.6% ad valorem.
The fifth article under consideration is described as a plastic packing component, part number MFZ65176701, which is used to fix or stabilize a washing machine during transport. This article does not play an integral role in the washing operation, but will be removed from the washing machine during deliver and set up prior to use.
The applicable subheading for the plastic packing component, part number MFZ65176701, will be 3923.90.0080, HTSUS, which provides for “Articles for the conveyance of packing of goods, of plastics: Other: Other.” The general rate of duty will be 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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division