CLA-2-85:OT:RR:NC:N2:220
Nick Molck
Waldom Electronics
1801 Morgan Street
Rockford, IL 61102
RE: The tariff classification of electrical connectors, a relay, a toggle switch, and a terminal from various countries
Dear Mr. Molck:
In your letter dated November 3, 2022, you requested a tariff classification ruling.
The first item under consideration is identified as the 2.54 MM PCB Connector (PCB Connector), Part Number 38-00-1406, which is described as a header and wire housing connector for use with a printed circuit board (PCB). The PCB Connector, which you state is manufactured in Malaysia, is rated at 500 V.
In your request, you suggest the PCB Connector is classifiable under subheading 8536.69.4040, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the 2.54 MM PCB Connector will be 8536.69.4040, HTSUS, which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 V: Lamp holders, plugs and sockets: Other than lamp holders: printed circuit connectors.” The general rate of duty will be Free.
The second item under consideration is identified as the Low Signal Relay (Relay), Part Number IM21TS, which is described as a double-pole, double-throw electromechanical relay for use in low signal telecommunication applications. The Relay, which is manufactured in Portugal, is rated at less than 1 A and 3 VDC.
In your request, you suggest the Relay is classifiable under subheading 8536.41.0020, HTSUS. We agree. The applicable subheading for the Relay, will be 8536.41.0020, HTSUS, which provides for “Electrical apparatus for switching or protecting electrical circuits…for a voltage not exceeding 1,000 V: Relays: For a voltage not exceeding 60 V: Other: Electromechanical.” The general rate of duty will be 2.7 percent ad valorem.
The third item under consideration is identified as the Toggle Switch, Part Number C3921BA, which is described as single pole snap switch for use in general electrical circuit applications. The Toggle Switch, which is manufactured in China, is rated at 250 VAC.
In your request, you suggest the Toggle Switch is classifiable under subheading 8536.50.9065, HTSUS. We disagree. The applicable subheading for the Toggle Switch will be 8536.50.9040, HTSUS, which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches…), for a voltage not exceeding 1,000 V: Other switches: Other: Other: Other.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8536.50.9040, 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., 9903.88.01, in addition to subheading 8536.50.9040, HTSUS, listed above.
The fourth item under consideration is identified as the MTA-100 Connector Assembly (MTA Connector), Part Number 3-640443-5, which is described as a header and wire housing connector for use in wire-to-board or wire-to-wire applications. The MTA Connector, which you state is manufactured in China, is rated at 250 VAC.
In your request, you suggest the MTA Connector is classifiable under subheading 8538.90.6000, HTSUS. We disagree. The applicable subheading for the MTA Connector will be 8536.69.4040, HTSUS, which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 V: Lamp holders, plugs and sockets: Other than lamp holders: printed circuit connectors.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8536.69.4040, 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., 9903.88.01, in addition to subheading 8536.69.4040, HTSUS, listed above.
The fifth item under consideration is identified as the SPOX Crimp Receptacle, Part Number 39-00-0021-CUT-TAPE, which is described as a reel of crimp-style wire connector terminals for use in general electrical applications. The SPOX Crimp Receptacle, which you state is manufactured in Japan, is rated at 250 V.
In your request, you suggest the SPOX Crimp Receptacle is classifiable under subheading 8536.90.4000, HTSUS. We agree. The applicable subheading for the SPOX Crimp Receptacle will be 8536.90.4000, 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 1,000 V: Other Apparatus: Terminals, electrical splices, and electrical couplings; wafer probers.” The general rate of duty will be Free.
Though not specifically noted in the request, your suggestion that the subject items be considered waste or scrap led us to consider classification within heading 8549, HTSUS. While not dispositive, the Explanatory Notes (ENs) to the HTSUS offer the official interpretation of the tariff. The ENs to heading 8549, HTSUS, state, in part, that the good in the heading are “suitable only for recovery, recycling or disposal, and not for repair, refurbishment, renovation, reuse or repurposing to render them fit for their original purpose or for subsequent use.” In your request, you state that a portion of the units may not be functional at the time of importation, but many are and will be resold for their original purpose. These items have not reached the end of their usable life and are still operational and would not meet the definition set forth of e-waste within the tariff. As such, classification within heading 8549, HTSUS, would not be applicable.
Further to the disposition of your products as repurposed goods, waste, and/or scrap, you also indicate that the cost of the goods at the time of importation is $0 and only after you determine the status and/or usability of the goods, post-importation, sell the electrical components for the purpose of sharing the profits with the foreign exporter. Please note that requests involving value related issues, such as those involving a consignment as your importation appears to be arranged, will not be considered by this office, and should be forwarded to CBP Headquarters, Regulations and Rulings, Value and Special Programs Branch. Entry summary processing, refunds, post-importation adjustments and/or claims should be forwarded to CBP Headquarters, Regulations and Rulings, Entry Process & Duty Refunds Branch.
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, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at the following addresses:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china
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