CLA-2-84:RR:NC:1:102 G87943
Ms. Brenda K. Osborne
Mitsubishi Motor Sales of America, Inc.
P.O. Box 6400
Cypress, California 90630-0064
RE: The tariff classification of heater components for motor vehicles from Japan.
Dear Ms. Osborne:
In your letter dated February 28, 2001 you requested a tariff classification ruling on behalf of Mitsubishi Motor Sales of America.
The items in question are identified as a heater assembly, part number MR398433, a heater blower assembly, part number MB869426, and a heater fan and motor kit, part number MB657230. You indicate that the assemblies are service parts for use in passenger vehicles, including sport utility vehicles. Descriptive literature and illustrations were submitted.
The heater assembly is comprised of the heater blower and a heater core. When engine coolant circulates through the heater core, the heater assembly is designed to capture the heat and distribute it throughout the vehicle’s passenger compartment in the form of heated air.
The heater blower assembly is an electric blower used to provide the airflow through the heater core that is necessary to the operation of the heater assembly. The heater blower is assembled within a ducted enclosure using the components of the heater fan and motor kit. The heater fan and motor kit consists essentially of a centrifugal fan blade mounted onto the shaft of an electric motor.
The applicable subheading for the heater blower assembly and heater fan and motor kit will be 8414.59.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other fans suitable for use with motor vehicles. The rate of duty will be 2.3 percent ad valorem.
The applicable subheading for the heater assembly will be 8708.99.8080, HTSUS, which provides for other parts and accessories of motor vehicles. The rate of duty will be 2.5 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kenneth T. Brock at 212-637-7026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division