CLA-2-85:OT:RR:NC:N1:109
Mr. Jonathan Feldkamp
Castle Creations, Inc.
540 N Rogers Road
Olathe, KS 66062
RE: The tariff classification of an electronic speed controller from Mexico
Dear Mr. Feldkamp: In your letter dated December 1, 2014, you requested a tariff classification ruling.
The electronic speed controller (ESC) is a programmable device designed for controlling the speed, braking, and direction of a brushless direct current (BLDC) electric motor. It is installed in radio controlled model helicopters and fixed wing aircraft. The internal electronics interpret a signal from the radio control receiver in order to measure and compute the power and direction of the controlled motor.
You state in your letter that the speed controller is assembled in Mexico from circuit boards which are manufactured, programmed, and designed in the United States. Attached to your request is a picture of the box that the speed controller is packaged in, with the words “Assembled in Mexico” printed in bold letters directly next to the product’s U.S. locality of design and manufacture.
Section 134.46 of the Customs Regulations (19 CFR 134.46) provides that in any case where the words "U.S.," "American," or any variation of such words or letters, or the name of any city or locality in the U.S., or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appear on any imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters or name, and at least in a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning.
Based upon the documentation submitted with your request, we believe that the speed controller’s packaging is in compliance with the country of origin marking requirements of 19 CFR 134.46, and that the speed controller is a product of Mexico.
The applicable subheading for the electronic speed controller will be 8504.40.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Static converters: Speed drive controllers for electric motors.” The rate of duty will be 1.5 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 Steven Pollichino at: [email protected]. Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division