CLA-2 CO:R:C:M 950834 LTO
District Director
U.S. Customs Service
Patrick V. McNamara Building
477 Michigan Avenue
Detroit, Michigan 48266
RE: IA 70/91; Automotive Passive Seat Belt Rail Assemblies;
"electric motors;" 8501; EN 85.01; Section XVI, Note 1(l);
Section XVII, Note 2(f); HQ 083955; HQ 086832; HQ 087909; HQ
950557; HQ 950870
Dear Sir:
Your memorandum of November 27, 1991 [APP-6-01-CO:CT KT]
requested internal advice on the classification of automotive
passive seat belt rail assemblies under the Harmonized Tariff
Schedule of the United States (HTSUS). Our decision follows.
FACTS:
The articles in question are automotive passive seat belt
rail assemblies. The seat belt assembly is installed in the
front door frames of the vehicle. When the door is closed, the
seat belt folds over the occupants automatically without
requiring them to buckle up. When the door is opened, the belt
is returned to a position that allows the occupant unhindered
egress or entry. The seat belt assembly consists of four
separate assemblies: (1) a rail assembly; (2) a buckle/emergency
buckle assembly [buckle assembly]; (3) a cable assembly; and (4)
a take up drum/motor drive assembly.
The Rail Assembly consists of a guide rail, mount clips, a
forward mount bracket, dust seals and a forward and rear limit
switch. On impact with the Buckle Assembly, the limit switches
send a signal to the vehicle's on board computer (not part of the
subject assembly) advising that the Buckle Assembly has reached
its most forward or rearward position. The mounting brackets - 2 -
provide the structural means for attaching the Rail Assembly to
the car body.
The Buckle Assembly consists of the following components:
lower and upper cover; ejector button; push button; push button
guide; latch; ejector spring; push button spring; rivet; and
buckle base. The Buckle Assembly provides the connection between
the Rail Assembly and the belt webbing and tongue mounted on the
center console. The Buckle Assembly travels between the forward
and rearward limits of the Rail Assembly. In an emergency
situation, the belt webbing can be disconnected by depressing the
push button on the Buckle Assembly. The belt webbing moves away
from the passenger to allow exit and entry when the vehicle door
is opened, and crosses over the passenger when the door is
closed.
The Cable Assembly consists of a wire cable, tube clamp, and
plastic guide beads. The Cable Assembly is attached to the
Buckle Assembly. The wire cable pushes/pulls the Buckle Assembly
along the channel of the Rail Assembly.
The Take Up Drum/Motor Assembly consists of an electric
motor, take up drum, mounting bolts, mounting brackets and a drum
case assembly. The take up drum is an internal part of the Motor
Drive Assembly. The drum stores the excess wire cable in a
compact cell similar to a fishing line on a fishing reel.
ISSUE:
Whether the automotive passive seat belt rail assemblies are
classifiable as electric motors under Heading 8501, HTSUS, or as
parts of motor vehicles under Heading 8708, HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) 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 . . . ."
The two competing headings are as follows: (1) Heading 8501
[Section XVI], HTSUS, which provides for "[e]lectric motors and
generators (excluding generating sets);" and (2) Heading 8708
[Section XVII], HTSUS, which provides for "[p]arts and
accessories of the motor vehicles of heading 8701 to 8705."
Section XVI, Note 1(l), states that Section XVI does not
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cover articles of Section XVII. Thus, if the articles in
question are classifiable in Section XVII, they cannot be
classified as "[e]lectric motors" under Heading 8501, HTSUS.
However, Section XVII, Note 2(f), states that the expressions
"parts" and "parts and accessories" do not apply to electrical
machinery or equipment (chapter 85), even if they are
identifiable as goods of this section. Therefore, if the
articles are classifiable as electrical machinery or equipment
under chapter 85, they are not classifiable as "parts" or
"accessories" in chapter 87.
Heading 8501, HTSUS, describes electric motors. The
Harmonized Commodity Description and Coding System Explanatory
Note (EN) 85.01, pg. 1333, states that "[e]lectric motors are
machines for transforming electrical energy into mechanical
power." This group includes 'rotary motors,' which produce
mechanical power in the form of a rotary motion, and these motors
"remain classified here even when they are equipped with pulleys,
with gears or gear boxes, or with a flexible shaft for operating
hand tools." EN 85.01(I)(A), pgs. 1333-1334. This heading also
includes "outboard motors" in the form of a unit comprising an
electric motor, shaft, propeller and a rudder. EN 85.01, pg.
1334.
Based on these notes, Heading 8501, HTSUS, has been broadly
interpreted. In HQ 083955, dated July 10, 1989, clutch motors,
which contained a clutch mechanism, a braking mechanism, and a
belt pulley to transmit power, were classified under Heading
8501, HTSUS. In that ruling, we stated "electric motors imported
with additional components which complement the function of a
motor were intended to remain classifiable in heading 8501."
In HQ 086832, dated May 21, 1990, spindle motors, which were
composed of a spindle, a mounting platform for the disk drive, a
brushless D.C. motor, and other components which aided the
spindle's function, were classified under Heading 8501, HTSUS,
even though the motors were specifically designed for use with
automatic data processing machines. In that ruling, we reasoned
that "[i]t is clear that a motor remains a motor for tariff
purposes despite having other articles attached to it. These
other articles can be quite substantial."
In 087909, dated December 26, 1990, a "DC Motor-Gear Box
Assembly," which was composed of an assembly of four gears
enclosed by a metal ring, a shaft, a metal bracket, insulating
wires and a motor, was classified under Heading 8501, HTSUS, even
though the insulating wires connected to the motor's terminals
were not specifically named in the Explanatory Notes. We
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reasoned that the wires were similar to other devices listed
because they were devices with which electric motors are commonly
equipped. In that ruling, we stated "[i]f Heading 8501 motors
may be equipped with articles as substantial as gear boxes,
shafts, propeller and rudders, then it logically follows that the
motors may be equipped with two wires connected to the terminals
of the motors."
In HQ 950557, dated December 26, 1991, windshield wiper
motors, which included a spline for attachment to the wiper arm
and a gear drive, were classified under Heading 8501, HTSUS. We
concluded that "gear mechanisms and shafts serve merely to
transmit the power the motors produce, and do not remove the
subject motors from heading 8501."
Recently, in HQ 950870, dated January 17, 1992, windshield
wiper motor assemblies, which consisted of a gear assembly, a
wiring harness, a linkage assembly, and a parking mechanism, were
classified under Heading 8501, HTSUS. In this ruling, we
reasoned that, as the gear mechanisms and the shafts in HQ
950557, "the linkage assembly and the parking mechanism serve to
transmit the power the motor produces," and therefore, the
windshield wiper motor assemblies were classifiable as "electric
motors."
The Explanatory Notes and the rulings interpreting Heading
8501, HTSUS, make it clear that electric motors equipped with
additional components, remain classifiable in this heading, even
if those other components are "quite substantial." However, it
is equally clear that Heading 8501, HTSUS, does not encompass
every assembly which includes an electric motor. When confronted
with an assembly incorporating a motor which includes additional
components other than those listed in EN 85.01, the rulings
described above provide the following guidelines--an electric
motor is classifiable under Heading 8501, HTSUS, even when
imported with additional components (other than those listed in
EN 85.01) if:
(1) those additional components complement the
function of the motor [HQ 083955];
(2) those additional components are devices which
motors are commonly equipped [HQ 087909];
(3) those additional components serve merely to
transmit the power the motors produce [HQ
950557].
The automotive passive seat belt rail assemblies consist of
four separate assemblies: (1) a rail assembly; (2) a buckle
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assembly; (3) a cable assembly; and (4) a take up drum/motor
drive assembly. The assembly in question is not similar to those
listed in EN 85.01, nor does it fall into any of the three
categories of assemblies listed above.
The additional components of the seat belt assembly--the
Rail Assembly, the Buckle Assembly, and the Cable Assembly--do
not serve merely to complement the function of the motor, nor do
they serve merely to transmit the power the motor produces.
Unlike the clutch motor assembly classified in HQ 083955, and the
windshield wiper motor assemblies classified in HQ 950557 and HQ
950870, the seat belt assembly contains the actual mechanism or
device the motor serves to power. The seat belt assembly is
similar to the above-mentioned windshield wiper assemblies
imported with the wiper arm and wiper blade, or a motor with a
flexible shaft for operating handtools imported with the
handtools. Neither would be classifiable under Heading 8501,
HTSUS. Moreover, the additional components of the seat belt
assembly are not devices which motors are commonly equipped, such
as insulating wires. For these reasons, the assembly in question
is not classifiable under Heading 8501, HTSUS.
Heading 8708, HTSUS, describes parts of the motor vehicles
of Headings 8701 to 8705, HTSUS. The seat belt assembly is
principally used on the motor vehicles of Heading 8703, HTSUS.
Therefore, the assembly is classifiable under subheading
8708.29.00, HTSUS, which describes other parts of motor vehicle
bodies.
HOLDING:
The Automotive Passive Seat Belt Rail Assembly is
classifiable under subheading 8708.29.00, HTSUS, which provides
for "[p]arts and accessories of the motor vehicles of headings
8701 to 8705 . . . [o]ther parts and accessories of bodies . . .
[o]ther." The corresponding rate of duty for articles of this
subheading is 3.1% ad valorem.
The Internal Advice applicant should be advised about this
decision.
Sincerely,
John Durant, Director
Commercial Rulings Division