CLA-2 OT:RR:CTF:TCM H278989 ALS
Alma Arabelovic
Director
Robert Bosch, LLC
2800 South 25th Avenue
Broadview, Illinois 60155
RE: Request for Reconsideration of NY N275119 regarding the tariff classification of a Drive Wiper Assembly
Dear Ms. Arabelovic:
This letter is in reply to your request for reconsideration of Customs and Border Protection (CBP) ruling NY N275119, which we issued to your company on May 3, 2016. In NY N275119, CBP ruled that the subject Drive Wiper Assembly is properly classified under subheading 8501.10.60, HTSUS. Our response to your request for reconsideration is set forth below.
FACTS:
The facts as stated in NY N275119 are as follows:
The merchandise under consideration, which you refer to as the Drive Wiper Assembly, consists of an electric motor, mounting brackets and supports, and the wiper linkage mechanism. The electric motor is described as a DC motor which is rated at 20 W. The linkage mechanism is comprised of the push rods and gearing and is attached to the motor at the time of importation. You state that the Drive Wiper Assembly is not imported with wiper arms or blades and is intended to be used in a typical windshield wiper system for a motor vehicle by transforming the rotational motion of the motor to oscillatory motion for the wipers.
You assert that the Drive Wiper Assembly is properly classified under subheading 8512.40.40, HTSUS.
ISSUE:
Is the Drive Wiper Assembly, as described above, properly classified under heading 8501, HTSUS, which provides for “Electric motors and generators (excluding generating sets)”, or under heading 8512, HTSUS, which provides for “Electrical lighting or signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof”?
LAW AND ANALYSIS:
Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRI”) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation (“ARI”). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings and any relative section or chapter notes.” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, GRIs 2 through 6 may be applied in order.
The following headings and subheadings of the HTSUS are under consideration in this case:
8501 Electric motors and generators (excluding generating sets):
8501.10 Motors of an output not exceeding 37.5 W:
8501.10.60 Of 18.65 W or more but not exceeding 37.5 W...
* * *
8512 Electrical lighting or signaling equipment (excluding articles of
heading 8539), windshield wipers, defrosters and demisters,
of a kind used for cycles or motor vehicles; parts thereof:
8512.40 Windshield wipers, defrosters and demisters:
8512.40.40 Windshield wipers....
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Note 2 to Section XVI, HTSUS, provides, in pertinent part, as follows:
Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the
articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
Parts which are goods included in any of the headings of chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings….
Note 2 to Chapter 85, HTSUS, provides, in pertinent part, as follows:
Headings 8501 to 8504 do not apply to goods described in heading 8511, 8512, 8540, 8541 or 8542…..
You contend that the DWA is classifiable under subheading 8512.40.40 because “it has the essential character of the complete wiper system.” As noted above, in its condition as imported, the DWA consists of an electric motor, wiper linkage mechanism, brackets, and supports. As you acknowledge, the DWA does not include wiper arms or wiper blades. As such, by its very nature it is not a windshield wiper; rather, it is the motor and mechanism the provides power and drives the wiper arms. In fact, the EN for heading 8512 explicitly makes that distinction, stating that “The heading includes, inter alia... Windscreen wipers, including dual windscreen wipers, driven by an electric motor.”
Thus, we conclude that the DWA is not a windshield wiper of heading 8512, HTSUS, but rather an electric motor of heading 8501, HTSUS. Therefore, Note 2 to Chapter 85, HTSUS, which excludes goods of heading 8512 from headings 8501 to 8504, is not applicable in this case. Based on the foregoing, we conclude that the Drive Wiper Assembly is properly classified under subheading 8501.10.60, HTSUS. As a result, NY N275119 remains in effect.
HOLDING:
By application of GRIs 1 (Note 2(a) to Section XVI) and 6, HTSUS, the Drive Wiper Assembly is classified under subheading 8501.10.60, HTSUS, which provides for “Electric motors and generators (excluding generating sets): Motors of an output not exceeding 37.5 W: Of 18.65 W or more but not exceeding 37.5 W....” The 2020 column one, general rate of duty for merchandise classified in this subheading is 2.8%.
Pursuant to U.S. Note 20(b) to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8501.10.60, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, an importer must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8501.10.60, HTSUS, noted above, for products of China.
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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, 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 and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N275119, dated May 3, 2016, is hereby AFFIRMED.
Sincerely,
Craig T. Clark, Director
Commercial and Trade Facilitation Division