CLA-2-85:RR:NC:N1:112 M80392
Mary Kennette
Customs Compliance & Logistics Coordinator,
Dortec Industries
P.O. Box 357
Newmarket, Ontario L3Y 4X7
CANADA
RE: The tariff classification of a motor/clutch assembly from Canada
Dear Ms. Kennette,
In your letter dated January 9, 2006, you requested a tariff classification ruling.
The item concerned is the CDU Asy Motor/Clutch – RS PSD. It is the motorized portion of a vehicle side door latch system consisting of a component assembly including a motor, gears, a clutch, a shaft, a bracket and fasteners.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 3. (b) states, “ ... composite goods … made up of different components … shall be classified as if they consisted of the … component which gives them their essential character … ". The CDU Asy Motor/Clutch – RS PSD consists of a motor and other components (clutch, gears, etc.) whose functioning is dependent upon the initial operation of the motor; therefore, the essential character of the CDU Asy Motor/Clutch – RS PSD is provided by the component which gives it motive power, the motor.
Further, the Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, serve to facilitate classification under the HTS by offering guidance in understanding the scope of the headings and the GRIs. EN 85.01 (I) (A), in reference to HTS heading 8501 which provides for “Electric motors … ", states, “ … Motors remain classified here even when they are equipped with … gears … or … a … shaft … .".
General Note 3. (h) (vi) to the HTS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”.
The applicable subheading for the CDU Asy Motor/Clutch – RS PSD will be 8501.10.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric motors … : Motors of an output not exceeding 37.5 W: Of under 18.65 W: Other: DC: Brushless”. The rate of duty will be Free.
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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division