CLA-2-85:OT:RR:NC:N1:112
Carlos R. Ruiz
Maquilogistics, Inc.
594 S. Vermillion Road
Brownsville, TX 78521
RE: The tariff classification of an Actuator Assembly from Mexico
Dear Mr. Ruiz:
In your letter dated June 9, 2008, on behalf of Kongsberg Automotive, you requested a tariff classification ruling.
The item concerned is an actuator assembly. The actuator assembly consists of an electric motor mounted within a plastic housing which incorporates various plastic and/or metal gears, shafts, springs, and pulleys. Extending from the housing is a sheathed galvanized cable which is used to transfer the motor’s power. The assembly also includes a PC board with a micro controller. The PC board contains the necessary components needed to control the electric motor. The electric motor is a 12 volt DC motor. It has a maximum output rating of 22.68 watts. It is a single phase, brushed type DC motor.
The actuator assembly is used in Sport Utility Vehicles (SUV). It is used to open and fold the 2nd row seat. The actuator assembly would be mounted to the seat frame of the SUV. When a control button within the vehicle is pressed, the printed circuit board within the assembly receives an electrical signal which it then forwards to the motor. The motor is attached to one end of a cable assembly. The cable assembly serves the purpose of transferring the motor’s power. The opposite end of the cable assembly would be attached to a release latch on the SUV’s seat. When the motor moves the cable assembly, the cable assembly pulls on the seat’s latch release which allows the seat to fold down.
You propose classification under subheading 8537.10.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Motor control centers”. You base this on the addition of the printed circuit board (PCB) contained within the actuator assembly. You believe that the actuator assembly is a composite good and believe the PCB imparts the essential character of this device. Heading 8501, HTSUS, provides for: "[e]lectric motors and generators (excluding generator sets)." 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. The heading includes "outboard motors" for the propulsion of boats. Electric motors equipped with additional components, remain classifiable in heading 8501, even if those other components are "quite substantial". An electric motor is classifiable under heading 8501, HTSUS, even when imported with additional components (other than those listed in Explanatory Note 85.01) if: (1) those additional components complement the function of the motor ; (2) those additional components are devices which motors are commonly equipped; (3) those additional components serve merely to transmit the power the motors produce.
The PCB is the portion of the actuator assembly used to control the function of the electric motor. The PCB component complements the function of the motor. As such, the actuator assembly would be classified under heading 8501.
The applicable subheading for the actuator assembly will be 8501.10.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric motors…: Motors of an output not exceeding 37.5 W: Of 18.65 W or more but not exceeding 37.5 W: DC: Other. The general rate of duty will be 2.8%.
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