CLA-2-85:RR:NC:1:110 L83113
Mr. Michael E. Roll
Pisani & Roll
1875 Century Park East, Suite 600
Los Angeles, CA 90067
RE: The tariff classification of an aluminum casting from Taiwan.
Dear Mr. Roll:
In your letter dated February 24, 2005, on behalf of your client Tyco Electronics Corporation you requested a tariff classification ruling.
The merchandise under consideration is an aluminum casting (Part Number 118-01-052-02) used in the making of a shell assembly or housing for a rectangular type multi-conductor electrical connector. This part starts out as a raw aluminum die casting which is further processed through minor machining operations. After importation, the part is further processed in the U.S. by removing the oxide layer of film that is formed on the article after casting and applying a layer of nickel. Cadmium is then plated on top of the nickel and a subsequent chromate coating is applied to protect the cadmium from corrosion. This process is necessary to meet performance requirements such as conductivity, vibration, mechanical shock and exposure to elements such as temperature and humidity. At this point the part number is changed to 118-01-052-07. When the plating operation is completed, part number 118-01-052-07 is then shipped to Mexico for assembly with various other components to create a finished shell assembly connector housing (now designated as Part Number MTC100-JH-P32). Three samples of the various stages of processing (i.e. imported casting, finished plated casting and a complete MTC100-JH-P32 connector housing) were submitted with your ruling request.
In your letter you suggest classification under 7616.99.50 Harmonized Tariff Schedule of the United States (HTS) as “Other articles of aluminum” because of the additional processing the casting must undergo before reaching its final part number designation for the finished product. Part number 118-01-052-02, however, as imported has the character of a part of an electrical connector. It is already advanced to the point where it is recognizable and dedicated for use as a “Part” under the General Rules of Interpretation (GRI) 1 and Section XVI, Note 2(b).
The applicable subheading for the aluminum casting (Part Number 118-01-052-02) will be 8538.90.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: Other: Other: Other: Other: Other.” The general rate of duty will be 3.5 percent ad valorem.
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 Eileen S. Kaplan at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division