CLA-2-68:OT:RR:NC:N1:128
Ms. Songyee Chae
SK on
51 Jong-ro, Jongno-gu
Jongnogu, Seoul 03161
South Korea
RE: The tariff classification of a thermal barrier from South Korea.
Dear Ms. Chae:
In your letter dated January 30, 2023, you requested a tariff classification ruling.
The merchandise under consideration is referred to as a Thermal Barrier ASY, item number 290-01195A. A sample was submitted with your ruling request and will be retained by this office.
The Thermal Barrier consists of a 1-millimeter-thick sheet of bonded mica sandwiched between two .75-milimeter-thick polyurethane (PU) plastic pads. From the information provided, the Thermal Barrier is designed to be used with a lithium-ion battery pack. It is placed between cells in order to reduce electrical and thermal conduction if the battery catches on fire. The PU pads also act as a spacer for stress absorption caused by cell volume expansion.
In your ruling request you suggest classification of the Thermal Barrier in 8547.90.0040, Harmonized Tariff Schedule of the United States (HTSUS) as other insulating fittings for electrical machines. However, the Thermal Barrier is a thermal insulation sheet rather than electrical insulation. Classification in 8547.90.0040, HTSUS, is precluded.
The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRIs will be applied, in the order of their appearance. The Thermal Barrier is constructed of different materials that are classified in different headings. As such, it is a composite good, and is not classifiable in accordance with GRI 1.
GRI 3(b) provides that composite goods shall be classified as if they consisted of the material or component which gives them their essential character. The essential character of a composite good may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods.
Neither the mica nor the PU pads provide the Thermal Barrier with its essential character. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Therefore, the Thermal Barrier will be classified in accordance with GRI 3(c).
The applicable subheading for the Thermal Barrier, item number 290-01195A, will be 6814.90.0000, HTSUS, which provides for “Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials: Other.” The general rate of duty will be 2.6 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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division