SMC North America, LLC
240 Quail Ridge Circle
Littleton, CO 80126-2239
RE: The tariff classification of an electric motor from China
Dear Mr. Thomas:
In your letter dated February 7, 2005, you requested a tariff classification ruling.
The item concerned is a ¾ horsepower (approx. 560 Watts), AC, single-phase electric motor. You state that its purpose is to act as a part of the winch drive of a winch for basketball backboards.
You state that the motor is exclusively made for one of your customers and it would have no use, as manufactured, if it was not used as part of this customer’s winch drive. You propose that the motor be classified in HTS subheading 8431.10.00.90.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), listed numerically in order of precedence. GRI1 states “ ... classification shall be determined according to the terms of the headings and any relative section or chapter notes ...”:
Heading 8431 specifies “Parts suitable for use solely or principally with
Heading 8501 specifies “Electric motors ... “
Section Note 2. of Section XVI (16), which includes Chapters 84 and 85, states
“ ... parts of machines ... are to be classified according to the following rules:
(a) Parts which are goods included in any of the headings of chapter 84 or
85... are in all cases to be classified in their respective headings”
Since “Electric motors” are specifically included in the heading of HTSUS 8501, they must be classified under that heading when imported as single, unincorporated units.
The applicable subheading for the electric motor will be 8501.40.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Electric motors ... : Other AC motors, single phase: Of an output exceeding 74.6 W but not exceeding 735 W: Other. The rate of duty will be 4%.
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 Richard Laman at 646-733-3017.
Robert B. Swierupski