CLA-2-85:OT:RR:NC:N2:220
Jason Ricketts
Nissan North America Inc.
One Nissan Way
Franklin, TN 37067
RE: The tariff classification of switch assembly from Japan
Dear Mr. Ricketts:
In your letter dated May 3, 2021 you requested a tariff classification ruling.
The merchandise under consideration is identified as the SW ASSY-3FUNCTIONS (switch assembly), Part Number 251B36SA8C, which is described as a plastic enclosure having two momentary contact push button switches that are powered through single electrical connector. One switch is intended to operate the Safety Shield function and the other switch is intended for the electric trunk door release. There are also three dummy mask covers that act as trim in the vehicle’s dashboard.
In your request, you explain that there are two individual switches that receive power from a single electrical connector and suggest that the subject switch assembly is considered a “simple switch assembly”, as described in the Explanatory Notes (ENs) to 85.37, and should be classified under subheading 8536.50.9031, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
The General Rules of Interpretation (GRIs) to the HTSUS govern the classification of goods in the tariff schedule. GRI-1 states, in pertinent part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." And although not dispositive, the ENs to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs.
The exclusions described in EN 85.37 reads, in pertinent part:
Simple switch assemblies, such as those consisting of two switches and a connector (heading 85.35 or 85.36).
In HQ H250002, CBP addressed the classification of simple switch assemblies and noted that a plain reading of the text of heading 8537 requires that two or more apparatus of heading 8536, HTSUS, mounted onto a base:
When the cited language is properly read in concert with the text of heading 8537, HTS, it is clear that the phrase “simple switch assemblies” refers to two individual switches simply connected together to form a single unit with a double switch, and does not contemplate articles that contain multiples of articles classified in heading 8536 and that are mounted onto boards, panels or other bases.
Based on the foregoing, it is the opinion of this office that the subject switch assembly is specifically described under heading 8537 because it has two electrical switches of heading 8536, HTSUS, that are mounted onto a base. Furthermore, in our view the use of a common electrical connector has no bearing on the classification outcome, as the wording of the heading itself does not specifically refer to a single electrical source.
The applicable subheading for the SW ASSY-3FUNCTIONS, Part Number 251B36SA8C, will be 8537.10.9170, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other”. The general rate of duty will be 2.7 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 the 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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division