CLA-2-85:OT:RR:NC:N1:103
Carie Samuel
Ascent Global Logistics International
2424 W Kingsley Springfield, MO 65807
RE: The tariff classification of an electric PTO clutch brake from China
Dear Ms. Samuel:
In your letter dated September 19, 2023, you requested a tariff classification ruling on behalf of your client, Bad Boy Mowers.
The item under consideration is an Electric PTO Clutch Brake, which you refer to as a Torque Transfer Device. It is described as an electromagnetic device used to activate the cutting blades of a lawn mower, and consists of a pulley, bearing, brake plate, armature, rotor, coil, field assembly, and brake pads. The pulley on the PTO Clutch Brake is linked to a corresponding pulley in the mower that drives the cutter blades. When idle, springs pull the armature against the brake pads, holding it in place. During use, a voltage is applied to the coil to pull the armature towards the rotor, which is attached to the engine shaft, thus engaging the cutting blades. The Electric PTO Clutch Brake will be imported under part numbers 53788000 and 53851200, which will have the same components but differ in weight and dimensions.
In your letter, you propose that the Electric PTO Clutch Brake be classified as a “part” of a lawn mower under subheading 8433.90.1090, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning… parts: of mowers for lawns, parks or sports grounds, Other.” However, classification of this device is subject to Section XVI, Note 2, which provides that parts of machines are to be classified as follows:
(a) Parts which are goods included in any of the headings of chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings.
Thus, pursuant to Section XVI, Note 2, because the Electric PTO Clutch Brake is classifiable as a good under heading 8505, HTSUS, it is not classifiable under heading 8433, HTSUS.
The applicable subheading for the Electric PTO Clutch Brake, part numbers 53788000 and 53851200, will be 8505.20.0000, HTSUS, which provides for “Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof: Electromagnetic couplings, clutches and brakes.” The rate of duty will be 3.1 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8505.20.0000, 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 8505.20.0000, 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division