CLA-2-85:OT:RR:NC:N1:112
Douglas N. Jacobson
Counsel to Panasonic Industrial Corporation
Strasburger & Price, LLP
1800 K Street, NW, Suite 301
Washington, D.C. 20006-2225
RE: The tariff classification of two types of electric air conditioner motors from China
Dear Mr. Jacobson:
In your letter dated January 2, 2008, on behalf of Panasonic Industrial Corporation, you requested a tariff classification ruling.
The first item concerned is referred to as an indoor smart motor. The indoor smart motor is an electric motor which resides within an indoor air conditioning system. This item consists of an electric motor which incorporates control electronics within its housing. The control electronics consist of a populated printed circuit board which incorporates a CPU chip. Signals transmitted from the air conditioner’s main printed circuit board are used to synchronize the thermostat, the condenser and the indoor smart motor. The indoor smart motor is a brushless, single phase motor which is designed specifically for use in home and commercial air conditioning systems. The indoor smart motor operates on AC current and has a maximum output rating between 250 to 750 Watts.
The second item concerned is referred to as an outdoor smart motor. The outdoor smart motor is an electric motor which resides in the condenser of an outdoor air conditioning system. The condenser is comprised of a compressor, coils and the outdoor smart motor. The outdoor smart motor consists of an electric motor which incorporates control electronics within its housing. The electronics consist of a populated circuit board incorporating a CPU chip. The control electronics allow the motor to receive operating signals from the air conditioner’s printed circuit board. Based on those signals the smart motor controls the air flow within the condenser by powering a fan. The outdoor smart motor is a brushless, single phase motor which is designed specifically for use in home and commercial air conditioning systems. The outdoor smart motor operates on AC current and has a maximum output rating between 250 to 375 Watts.
You proposed classification under sub-heading 8415.90.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Air conditioning machines…: Parts: Other: Other”. However, based on Section XVI, Note 2(a), parts which are goods included in any heading of 84 or 85 are in all cases to be classified in their respective headings. Electric motors are provided for in heading 8501.
The applicable subheading for the indoor smart motor will be 8501.40.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric motors…: Other AC motors, single-phase: Other: Other”. The rate of duty will be 3.7%.
The applicable subheading for the outdoor smart motor will be 8501.40.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric motors…: Other AC motors, single-phase: Of an output exceeding 74.6 W but not exceeding 735 W: Other”. The rate of duty will be 4%.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Steve Pollichino at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division