CLA-2-85:OT:RR:NC:N2:209
Ronald P. Ricca
Rockwell Automation
1 Allen Bradley Drive
Mayfield Heights, OH 44124
RE: The tariff classification of a flexible circuit from China
Dear Mr. Ricca:
In your letter dated December 4, 2018, you requested a tariff classification ruling.
The item concerned is referred to as a flexible circuit assembly (PN-190896). This assembly consists of a flexible circuit and two non-printed connectors. The flexible circuit substrate has copper runs and a polyimide insulating coating. The copper traces in this flexible circuit
assembly are made using an etching process. Gold edge fingers provide two additional connection points on the circuit.
The function of this flexible circuit is to provide the electrical connection between two separate printed circuit board assemblies within a control module. These connections are made by gold edge finger connectors. The plastic connectors on the outsides of the flex board provide external connection to a sensing module and a communication module.
You have proposed classification of the item concerned in 8544.42.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other.” You state that the item concerned is manufactured by etching the copper tracings onto a flexible insulting medium. The etching process is a form of printing. As such CBP would consider the item concerned a “printed circuit”. Printed circuits are provided for in heading 8534, HTSUS. The Explanatory Notes (ENs) to 8534 state “printed circuits may be provided with holes or fitted with non-printed connecting elements either for mounting mechanical elements or for the connection of electrical components not obtained during the printing process.” The ENs go on to state, "circuits on which mechanical elements or electrical components have been mounted or connected are not regarded as printed circuits within the meaning of this heading." The item concerned does incorporate non-printed connectors (an acceptable addition to a printed circuit of heading 8534). Those connectors would eventually be used to connect or mount mechanical or electrical components. At the time of import the item concerned does not possess such components. As such the item concerned is not excluded from classification within heading 8534. It is CBPs position that the flexible circuit is specifically described by heading 8534. As such classification within heading 8544, HTSUS, would be inapplicable.
The applicable subheading for the flexible circuit assembly (PN-190896) will be 8534.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Printed circuits: Other: Flexible type.” The rate of duty will be Free.
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 8534.00.0080, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8534.00.0080, 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 the 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 Steven Pollichino at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division