CLA-2-85:OT:RR:NC:N2:220
Rachael Barnes
TE Connectivity
2801 Fulling Mill Road
Middletown, PA 17057
RE: The tariff classification of the Smart Relay Module from South Korea
Dear Ms. Barnes:
In your letter dated August 9, 2022, you requested a tariff classification ruling.
The merchandise under consideration is identified as the Smart Relay Module (SR Module), Item Number 1-2386400-1, which consists of a plastic housing, contact pins, and a printed circuit board assembly (PCBA). The SR Module, also referred to as a Power Distribution Component, is described as an electrical controller intended for use in commercial vehicles while having a secondary function of protecting electrical circuits. Based on the information provided, the SR Module’s PCBA incorporates numerous discreet components, such as multiple electronic switches that provide five 12 V, 20 A outputs, and discreet contact pins that establish the electrical connections for the individual output channels, supply power input, and LIN protocol communication.
In your request, you suggest the SR Module is classifiable under subheading 8536.41.0060, Harmonized Tariff Schedule of the United States (HTSUS). As the SR Module functions to distribute electricity to vehicle system components, and is equipped with two or more apparatus of heading 8536, HTSUS, we disagree with the suggested classification.
The applicable subheading for the Smart Relay Module, Item Number 1-2386400-1, will be 8537.10.9170, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other”. The general rate of duty will be 2.7 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 the 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