CLA-2-85:OT:RR:NC:N2:220

Jose Castro
Alps Alpine North America, Inc.
7100 International Parkway
McAllen, TX  78503                                                                                                                

RE:      The tariff classification of paddle switch from Mexico

Dear Mr. Castro:

In your letter dated March 19, 2024, you requested a tariff classification ruling.

The merchandise under consideration is identified as the Sensor Paddle Switch, PN SANAH7A070B, which is described as a printed circuit board assembly (PCBA) mounted within a plastic housing with a paddle-style operator mechanism.  The PCBA is said to contain passive components, where the position of the paddle opens/closes the contacts and provides a resistive value to a motor vehicle’s electronic control unit.  In use, the Sensor Paddle Switch is mounted onto an electric vehicle’s steering column for the driver to interact with and engage a regenerative braking system when depressed.

In your request, you suggest that the Sensor Paddle Switch is properly classified under subheading 8536.50.9065, Harmonized Tariff Schedule of the United States (HTSUS).  We agree.

The applicable subheading for the Sensor Paddle Switch, PN SANAH7A070B, will be 8536.50.9065, HTSUS, which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 V; connectors for optical fibers, optical fiber bundles or cables: Other switches: Other: Other: 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 the World Wide Web at https://hts.usitc.gov/current.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

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