Mr. Daniel Cannistra
Crowell and Morning
1001 Pennsylvania Avenue
Washington, DC 20815
RE: The tariff classification of electric actuators from Japan
Dear Mr. Cannistra:
In your letter dated April 17, 2010, you requested a tariff classification ruling on behalf of your client Aisin Holdings of America, Inc.
The items concerned are actuator sub-assemblies for a power back door system, (part numbers 427114-10180 and 427114-10120). They consist of an electric motor, electromagnetic clutch, clutch magnet, clutch fly wheel, clutch plate, sensor and housing. In use these electric actuators would be attached to a series of gears, a rotating arm, an electronic control unit and a D-pillar. The function of these devices is to provide mechanical power to open and close the back doors of a vehicle. The electric motor used in these actuators is a brushless, single-phase, DC motor that generates 384 Watts.
You suggest that these devices would be correctly classified as other lifting, handling, loading or unloading machinery: other machinery: other in subheading 8428.90.0190 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct as the devices concerned do not actually lift or handle a separate object; they are merely a part of a device which does so. Parts of machines are not classifiable in heading 8428 HTS and motors/actuators are more specifically provided for in chapter 85 of the HTSUS.
The applicable subheading for the actuator sub-assemblies for a power back door system, (part numbers 427114-10180 and 427114-10120) will be 8501.31.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric motors…: Other DC motors…: Of an output not exceeding 750W: Motors: Exceeding 74.6 W but not exceeding 735 W.” The rate of duty will be 4%.
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 http://www.usitc.gov/tata/hts/.
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 Steven Pollichino at (646) 733-3008.
Robert B. Swierupski
National Commodity Specialist Division