CLA-2-83:OT:RR:NC:N1:121
Ji Eun Lee
S.A.M.C Customs Co., Ltd.
11, Chungjang-Daero, Jung-Gu, Busan, Republic of Korea KITA Bldg 5F
Busan N/A KS012/48939
South Korea
RE: The tariff classification of a vehicle hood latch and touch pad sensor from South Korea
Dear Ji Eun Lee:
In your letter dated March 20, 2018, you requested a tariff classification ruling on behalf of Pyeong Hwa Automotive Co., Ltd.
The first article under consideration is identified as JL Hood Catch, product number 2590972B. It is used to prevent the vehicle hood from opening. The catch mechanism includes a metal wire that is attached to a metal pin, spring, bush, snap ring and lever-pin. The wire attaches to a metal stud to perform the fastening function of the catch. A molded plastic housing covers the latching mechanism. This hood catch is attached to the outside of the vehicle. It is place on the edge of the hood on the side of the vehicle, near the front.
You suggested that the JL Hood Catch be classified in heading 3926, however, we disagree. The JL Hood Catch is composed of different components (base metal and plastic) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consists only of the material or component that imparts the essential character to the composite good. If no essential character for the composite good can be determined, then Rule 3 (c) provides that classification will be determined by the heading that occurs last in numerical order among those headings that equally merit consideration. This office finds that the metal mechanism performs the latching function and, therefore, determines the essential character for this article.
The applicable subheading for JL Hood Catch will be 8302.30.3060, HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork… Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or of zinc, Other. The rate of duty will be 2 percent ad valorem.
The Touch Pad Switch, Product Number 9507148B, is described as a momentary contact electrical switch comprised of a molded plastic shell and pushbutton actuator mechanism, two metal contacts, and inner and outer rubber seals. The Touch Pad Switch is installed on the vehicle’s gate and is used to electrically release the trunk latching mechanism.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes.
The Harmonized Commodity Description and Coding System Explanatory Notes (EN’s) represent the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI. The EN’s, although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings.
You suggested that the Touch Pad Switch could be classified in heading 8708, HTSUS, which provides for parts and accessories of the motor vehicles of heading 8701 to 8705. This office disagrees with your proposal.
Note 2 (f) to Section XVII, excludes electrical machinery and equipment of Chapter 85. EN (III)(A)(7)(k) to Section XVII further explains these articles as pantographs and other current collectors for electric traction vehicles, and fuses, switches and other electrical apparatus of heading 8535 or 8536. Since it was determined that the Touch Pad Switch is an article of heading 8536, classification of this item in heading 8708 is precluded.
In your request you also suggest the Touch Pad Switch is correctly classified in subheading 8536.50 HTSUS, as an electrical switch. We agree.
The applicable subheading for the Touch Pad Switch, Product Number 950714B, will be 8536.50.9031, HTSUS, which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits…, for a voltage not exceeding 1000 V; …: Other switches: Other: Other: Push-button: Rated at not over 5 A: Momentary contact.” The rate of duty will be 1.3 percent ad valorem.
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 https://hts.usitc.gov/current.
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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division