CLA-2-83:OT:RR:NC:N1:121
Ji Eun Lee
S.A.C. Customs Co., Ltd
11, Chungjang-daero, Jung-gu, Busan, Republic of Korea KITA/Bldg 5F
Busan KS012/48939
Korea, South
RE: The tariff classification of a locking latch assembly and a cable from South Korea
Dear Ms. Lee:
In your letter dated November 1, 2018, you requested a tariff classification ruling.
The first item under consideration has been identified as a BRAIN PLATE ASSY (MANUAL), Part Number 50962-00000, and Customer Part Number 23404330. You state this article is a locking component used in the tailgate of a pickup truck. The Brain Plate Assembly is mounted on an inner bracket inside a pickup truck endgate/tailgate. It has a handle for opening the endgate and an open mechanism link for the latch. The Brain Plate Assembly functions to unlock/open the endgate via a key.
The applicable subheading for the BRAIN PLATE ASSY, Part Number 50962-00000 and Customer Part Number 23404330, will be 8301.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Padlocks and locks (key, combination or electrically operated) of base metal... Locks of a kind used on motor vehicles, Other. The rate of duty will be 5.7 percent ad valorem.
The second item under consideration has been identified as a Cable, Product Name P LF CABLE-D/MOD UPPER&LOWER FRT EXP, Item Number 9576907B, which is a component of a door module used in passenger vehicles. You state in your letter that in the window operation of the vehicle door, the cable load is received from the motor to operate the window up or down. The cable is made of a galvanized steel wire cable, aluminum end fittings, and metal spring.
You suggested classifying the cable in subheading 8708.29.1500, HTSUS, which provides for automotive door assemblies. Normally, a door assembly for a motor vehicle is comprised of a molded door panel, lock assembly, window lift assembly, and other mechanisms needed to operate the door. The cable under review is only a component of a door assembly, and as such, is not classifiable as a complete door assembly.
The applicable subheading for the Cable, Item Number 9576907B is 8708.29.5060, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” The general rate of duty will be 2.5% ad valorem.
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, please contact National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division