CLA-2-87:OT:RR:NC:N2:206
Hilda Palmer
Customs Manager.
Valeo North America, Inc.
150 Stephenson Highway
Troy, Michigan 48083
RE: The tariff classification of brazed aluminum cooling plates from China.
Dear Ms. Palmer:
In your letter dated March 4, 2020, you requested a tariff classification ruling. Pictures and descriptive literature were provided with your request.
The items under consideration have been identified as a Base Plate (Flat plate –T93632C Larger Plate, T93357C Smaller Plate), and a Channel Plate (Formed plate – T93633C Larger Plate, T93358C Smaller Plate), which are cooling plates used in an electric vehicle to cool off the battery. The base plate and the channel plate are composed of aluminum alloy (can be clad or not cladded) and stamped before importation. These two plates together make up "brazed cooling plates", and once assembled with the battery, they are situated on the platform of an electric vehicle to remove heat from a lithium ion battery. The assembly performs a function similar to radiators in electric vehicles.
You suggested classifying the cooling plates in heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), as automotive radiators. As an alternate classification for this merchandise, you suggested classification under heading 7616, HTSUS, which provides for other articles of aluminum. Heading 7616 covers a wide range of aluminum articles that are not more specifically provided for elsewhere in the HTSUS. Noting that the brazed aluminum cooling plates under consideration are more specifically provided for in another heading of the HTSUS (8708), the subject cooling plates would be excluded from heading 7616 (and therefore subheading 7616.99.5190), HTSUS.
The applicable subheading for the Base Plate (Flat plate –T93632C Larger Plate, T93357C Smaller Plate), and a Channel Plate (Formed plate – T93633C Larger Plate T93358C Smaller Plate) will be 8708.91.5000, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories; Radiators and parts thereof; Radiators.” The rate of duty will be 2.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8708.91.5000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8708.91.5000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division