CLA-2-85:RR:NC:N1:113 K88134
Mr. Kevin Downie
GeoLogistics Americas Inc.
1121 N. Wood Dale Road
Wood Dale, IL 60191
RE: The tariff classification of the Hobbico Flight Pack from Taiwan.
Dear Mr. Downie:
In your letter dated July 19, 2004, you requested a ruling on behalf of Hobbico Incorporated on tariff classification.
The sample you provided is the Futaba Flight Pack, item FUTL0711. The pack contains four servos, a receiver, a switch harness, a battery pack and hardware in a retail container. The pack is used as parts for a remote control airplane. In your letter, you suggest that the items should be classified in Heading 8529, HTS as parts suitable for use solely or principally with the apparatus of headings 8525 to 8528. However, the pack is composed of individual, commercially designated devices, none of which would be classified as a part. Section XVI, Note 2(a) provides that “parts which are goods included in any of the headings of Chapter 84 or 85 … are in all cases to be classified in their respective headings.” This pack is a set of items consisting mostly of articles of chapter 85. In our opinion, the essential character of the set is imparted by the servos.
The applicable subheading for this product will be 8501.10.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for electric motors and generators, motors of an output not exceeding 37.5 W, of under 18.65 W, DC, other. The general rate of duty will be 4.4 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division