CLA-2-85:OT:RR:NC:N1:101
Donna M. Klavon, Import Supervisor
WF Whelan, Company
41425 Joy Road
Canton, MI 48187-2063
RE: The tariff classification of a Hybrid Integrated Circuit (with connector) from Japan.
Dear Ms. Klavon,
In your letter dated May 16, 2014, you requested a tariff classification ruling on behalf of your client, Diamond Electric Mfg. Co. of Dundee, Michigan. The sample which you provided to this office is being returned to your attention.
The item under consideration has been identified as a Hybrid Integrated Circuit (HIC) with connector. You state that the HIC is:
Position semi-conductor parts
IGBT
Control IC and condenser on frame connected with aluminum wire
Resin molding
Additionally, you state that the connector is made of Sabric 4311 plastic, while the igniter is made of silicon and epoxy.
The HIC responds to the ignition control signal sent from the Engine Control Unit (ECU), operates the ignition coil, controls ignition coil to eliminate/control ECU signal and abnormal signals and protects the IGBT and coil body from over operation.
In practical use, you state that the HIC is assembled in the ignition coil and connects to the ignition plug which is located in the upper automotive engine. It acts as an electrical harness interface with the ignition coil. The HIC measures approximately 29 millimeters (mm) by 21 mm by 35 mm and weighs 6.7 grams.
You suggested classification in heading 8542.39.091, and refer to an advance ruling issued by Japan classifying the HIC in the same tariff provision. Treasury Decision (T.D.) 89-80, "Guidance for Interpretation of Harmonized System" (54 FR 35127), states that Customs is not bound to abide by another country's rulings and that they are merely instructive of how other countries may classify like goods. While the Harmonized Tariff Schedule seeks uniformity among the participating member nations, participating nations are, nonetheless, not bound by other nations' classifications and are free to decide the ultimate classification of goods entering their boundaries.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” Heading 8511 provides for “Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, spark plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines; parts thereof.” [Emphasis added]
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.”
The applicable classification subheading for the Hybrid Integrated Circuit will be 8511.90.6040, HTSUS, which provides for “Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines … ; generators and cut-outs … ; parts thereof: Parts: Other parts: Other.” The rate of duty will be 2.5%.
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://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, please contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division