CLA-2-87:OT:RR:NC:N1:101
Mr. Hobyung Yi
Ted T. Kim d/b/a Express Customhouse Broker
144-45 156th Street, 2nd Floor
Jamaica, NY 11434-4227
RE: The tariff classification of mirror actuators from an unspecified country
Dear Mr. Yi,
In your letter dated February 6, 2009, you requested a tariff classification ruling on behalf of your client, Hao Yong Automotive Controls Ltd of Taylor, Michigan.
The items under consideration are two (2) actuators used to manipulate and adjust the side mounted mirrors on Freight Liner and Volvo trucks.
The first actuator, Part # 4161 (manual), is designed specifically to be mounted inside the side mirror housings and allow movement of the mirror to various angles and to hold the mirror steady after release of the manual mirror control.
The applicable classification subheading for Part # 4161 (manual) will be 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts…of…motor vehicles…: Other parts…of bodies… : Other: Other: Other.” The general rate of duty is 2.5%.
The second actuator, Part # 4162B (electric) is designed to process and use instructions given by a control panel to move the side mounted mirrors. This actuator operates in conjunction with gears, a printed circuit board and an electric, DC motor. You state in your ruling request that the motor, which is included with Part # 4162B, may be replaced with any other motor that fits the requirements of the actuator, but the gears and printed circuit board are specifically designed to move the side mirror and hold its position when the control is released.
Per our telephone conversation of 1/20/09, the motor included with Part # 4162B (electric) utilizes DC electricity, is single-phase with brushes and has a maximum output of 1.81 Watts.
In your ruling request you suggest classification of the Part # 4162B (electric) in subheading 8708.99.8180 of the HTSUS which provides for “Parts…of…motor vehicles…: Other parts….: Other: Other: Other: Other: Other: Other.”
Classification of goods in the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings and any relative section … notes ... .”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to ‘headings’ encompasses subheadings indented thereunder.”
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs.
Section Note 2.(f) to Section XVII, of which Chapter 87 is a part, states “The expression [sic] “parts” do[es] not apply to the following articles, whether or not there are identifiable as for the goods of this section: Electrical machinery or equipment (chapter 85).”
Explanatory Note 85.01(I) states “Motors remain classified here [HTS heading 8501] even when they are equipped with … gears or gear boxes … .”
The applicable classification subheading for Part # 4162B (electric) will be 8501.10.4060, HTSUS, which provides for “Electric motors…: Motors of an output not exceeding 37.5 W: Of under 18.65 W: Other: DC: Other.” The general rate of duty is 4.4%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Part # 4161 (manual), contact National Import Specialist Richard Laman at 646-733-3017. If you have any questions regarding Part # 4162B (electric), contact National Import Specialist Steve Pollichino at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division