CLA-2-85:OT:RR:NC:N2:212
Michelle Campbell
Catalyst Customs Brokers, Inc.
2252 Landmeier Road
Elk Grove Village, IL 60007
RE: The tariff classification of an electrical transfer device from China
Dear Ms. Campbell:
In your letter dated November 29, 2022, you requested a tariff classification ruling on behalf of your client, Eastek International Corporation.
The merchandise under consideration is described as an Electrical Power Transfer (EPT) Device, which is identified by part number EPT-2, EPT-10, or EPT-10C. The subject device is comprised of an electrical wire harness within a stainless steel conduit tube with ball and socket joints on each end. This assembly is further connected to a main housing piece on each end. In the version identified by part number EPT-2, the incorporated wire harness consists of two 18-gauge, insulated copper wires. In the EPT-10 version, the wire harness consists of ten 24-gauge insulated copper wires. The EPT-10C version is identical to the EPT-10, with the only difference being that the wires are terminated at each end with electrical connectors. Per the information provided, the maximum voltage of the wire harness is 300V.
You state that the complete unit is designed to be installed within a door jam in order to route electrical power through a door jam to the electronic door controls. This allows the wires to be protected from pinching or other damage while the door is closed.
In your request, you state that the subject device is accurately classified under subheading 8536.90.8585, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
The EPT consists of a physical protection apparatus that houses and directs the installed wire harness. In our view, none of these devices or functions are accurately described within heading 8536, HTSUS.
Based upon the information provided, it is the opinion of this office that the EPT device is considered a composite good representing devices and functions covered by multiple headings within the HTSUS. As such, classification is derived by the rules set forth by General Rule of Interpretation (GRI) 3(b) and 3(c). GRI 3(b) states, in part, that composite goods are classified as if they are comprised of the function that provides the finished product its essential character. In our view, the wire harness imparts the essential character of the finished device and should be considered the classification
The applicable subheading for the EPT Devices identified as EPT-2 and EPT-10 will be 8544.49.3080, HTSUS, which provides for “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Other electrical conductors, for a voltage not exceeding 100 V: Other: Of copper: Other.” The general rate of duty will be 5.3% ad valorem.
The applicable subheading for the EPT Device identified as EPT-10C will be 8544.42.9090, HTSUS, which provides for “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Other electrical conductors, for a voltage not exceeding 100 V: Fitted with connectors: Other: Other: Other.” The general rate of duty will be 2.6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8544.49.3080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8544.49.3080, HTSUS, listed above.
Additionally, products of China classified under subheading 8544.42.9090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8544.42.9090, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china
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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division