CLA-2-85:OT:RR:NC:N1:102
Mr. Tim Teller
President
Ogura Corporation
55025 Gratiot AVenure
Chesterfield Township, MI 48051
RE: The tariff classification of field core coil assemblies and e-coated rotors from China
Dear Mr. Teller:
In your letter dated October 24, 2018, you requested a tariff classification ruling. Samples were provided and are being returned to you.
The items at issue are field core coil assemblies, items AKT272G408 and AKT272G409 and e-coated rotors, items AKT272H402 and AKT272H404. The field core assemblies and grooved e-coated rotors are components of an electromagnetic clutch that is used in an automotive air conditioner compressor. Each coil assembly is designed to produce an electromagnetic field once an electrical current is received. The e-coated rotors, which have the essential character of a complete rotor at importation, are said to be unfinished and undergo additional processes after being imported, e.g., a face lathe process and the insertion of a bearing. In use, a finished e-coated rotor is designed to be magnetically coupled to the armature of the electromagnetic clutch.
In your letter, you suggest that the field core coil assemblies and the e-coated rotors be classified in
subheading 8415.90.8045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for air conditioning machines, comprising a motor-drivien fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated: parts therof; Parts; Other; Of automotive air conditioners. We disagree.
In Mitsubishi Electronics America v. United States, 19 CIT 378, 383 n.3 (1995), the court stated “a subpart of a particular part of an article is more specifically provided for as a part of a part than a part of the whole”. The aforementioned articles are each “a part of a part” in that the articles are a part of an electromagnetic clutch that is itself a part of the whole, i.e., the automotive air conditioner. The field core coil assemblies and the e-coated rotors are parts of an electromagnetic clutch that is specifically provided for in HTSUS heading 8505.
Accordingly, the applicable subheading for the field core coil assemblies, items AKT272G408 and AKT272G409 and the e-coated rotors, items AKT272H402 and AKT272H404 will be 8505.90.7501, HTSUS, which provides for Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; Other including parts; Other. The rate of duty will be 1.3 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8505.90.7501, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8505.90.7501, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division