CLA-2-85:OT:RR:NC:N1:103
Jae Young Son
Hyundai Motor Company
231, Yangjae-Dong, Seocho-Gu
Seoul 06797
South Korea
RE: The tariff classification of end plate assemblies from South Korea
Dear Jae Young Son:
In your letter dated September 15, 2025, you requested a tariff classification ruling.
The subject end plate assemblies are used in a battery module assembly for the Ioniq 5 electric vehicle. The
Ioniq 5 battery module assembly is made up of eight individual battery module units containing lithium-ion
battery cells. The plate assemblies function as outer covers for the battery module units and are installed on
opposite sides of its frame.
The first end plate, part number GI375-E1090, is described as an assembly composed of a plastic cover and a
steel rectangular plate with a beaded pattern. The plate assembly measures approximately 354 millimeters in
length, 99 millimeters in width, and 7 millimeters in thickness.
The second end plate, part number GI375-E1190, is described as an assembly composed of a plastic cover, a
steel rectangular plate with a beaded pattern, and a wire harness assembly with temperature sensors and
connectors. The wire harness measures and then converts internal cell temperature into an electrical signal.
The plate assembly measures approximately 354 millimeters in length, 99 millimeters in width, and 7
millimeters in thickness.
The applicable subheading for the end plate assemblies, part numbers GI375-E1090 and GI375-E1190, will
be 8507.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric
storage batteries, including separators therefor, whether or not rectangular (including square); parts thereof:
Parts: Other.” The general rate of duty will be 3.4 percent ad valorem.
Effective May 3, 2025, Presidential proclamation 10908 imposed additional tariffs on certain automobile
parts. Additional duties on automobile parts of 25 percent are reflected in Chapter 99, heading 9903.94.05, as
provided in subdivision (g) of U.S. note 33 to this subchapter. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e., 9903.94.05, in addition to subheading
8507.90.8000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of South Korea will
be subject to an additional ad valorem rate of duty of 15 percent. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e., 9903.01.33, in addition to subheading 8507.90.8000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
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 and Border Protection
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, please contact
National Import Specialist Paul Huang at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division