CLA-2-87:OT:RR:NC:N1:101
Robert Scott
William Controls
14100 SW 72nd Ave.
Portland, OR 97224
RE: The tariff classification of motorcycle parts from the United States and China
Dear Mr. Scott:
In your letter dated January 15, 2016 you requested a tariff classification ruling.
The three (3) items under consideration have been identified as parts used in the construction of a twist throttle used on a motorcycle.
The first item, “WM-830 TWIST THROTTLE 2APS 5V STD”, part number 403070, is a twist throttle designed for installation in the handle bar of a motorcycle. The part slides in the hollow end of the handle bar, connector end first. You state that the connector plugs into the chassis harness that leads to the motorcycle power-train control module (PCM). At the other end of the twist throttle is the main rotor, which is not included in this ruling.
The applicable classification subheading for the “WM-830 TWIST THROTTLE 2APS 5V STD”, part number 403070 will be 8714.10.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of [motorcycles, mopeds, cycles, side-cars, bicycles, carriages]: Of motorcycles…: Other.” The general rate of duty will be Free.
In order to understand how the three pieces operate together you explain how the main rotor connects to an internal interface within the handgrip mounted on the exterior of the handle bar. The twisting of the handgrip turns the main rotor. A magnet within the assembly turns in proportion to the main rotor movement.
The second item, “INTEGRATED SENSOR HARNESS ASSY STD”, part number 403052, is a wire harness with a crimp style wire-to-wire connector on one end and a printed circuit board assembly (PCBA) on the other end. The harness is fastened to the remaining components of the twist throttle by way of the end cap. You state that a “Hall Effect IC chip” is mounted to this PCBA and reads the movement of the magnet. Using Hall Effect technology and supportive architecture within the IC chip, an electrical signal output is produced which is proportional to the rotation of the main rotor. This electrical signal (5 volts DC magnitude), is sent via a wire harness, to the PCM for throttle response. The wire harness is a component of the twist throttle module. In your request you suggest classification of the sensor harness in 8714.10.0050 as a motorcycle part. This office disagrees.
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. The ENs to 87.14 states, “The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this Section: Electrical machinery or equipment (Chapter 85);
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 8543 provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof.”
The applicable classification subheading for the “INTEGRATED SENSOR HARNESS ASSY STD”, part number 403052 will be 8543.70.4000, HTSUS, which provides for “Other machines and apparatus: Electric synchros and transducers….” The general rate of duty will be 2.6%.
The third item, “BODY, MAIN, TWIST THROTTLE”, part number 403065, you state is also a component of the twist throttle. You state the body is made of plastic.
The applicable classification subheading for the “BODY, MAIN, TWIST THROTTLE”, part number 403065 will be 8714.10.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of [motorcycles, mopeds, cycles, side-cars, bicycles, carriages]: Of motorcycles…: Other.” The general rate of duty will be Free.
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 Matthew Sullivan at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division