CLA-2-84:OT:RR:NC:N1:118
Ms. Paula Connelly
Law Offices of Paula M. Connelly
100 Trade Center
Suite 660
Woburn, MA 01801
RE: The tariff classification of Flex Circuit Assemblies from China
Dear Ms. Connelly:
In your letter dated April 23, 2019, you requested a tariff classification ruling. Four samples were submitted for our review.
Item numbers 10375.01A, 10374.01A, 10381.01A, and 10376.01A are described as Flex Circuit Assemblies. They are designed and intended for use in inkjet industrial printers. Item numbers 10375.01A and 10374.01A contain elements required to operate the printhead. Each assembly contains the driver chips that control the printing by firing jets either in a clockwise or counterclockwise manner. This allows the ink to be released. Item numbers 10381.01A and 10376.01A each consist of the copper lines associated with each jet output on the printhead. A cavity plate is aligned with the flex assembly, with each cavity associated with a copper line. Each copper line vibrates independently and the movement of the flex over the cavity plate causes a single drop of ink to be pushed through the jet on the printhead.
You suggested classifying all four items as parts of printers within subheading 8443.99.2550, Harmonized Tariff Schedule of the United States (HTSUS). However, item numbers 10381.01A and 10376.01A are not classifiable in heading 8443, HTSUS, as they are more specifically provided for elsewhere in Section XVI of the HTSUS.
“Parts” are classified in accordance with Note 2 to Section XVI which states that, subject to certain exclusions found in Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;
Based on our review of the information and samples provided, item numbers 10381.01A and 10376.01A are flexible printed circuits of copper. They are therefore classifiable in heading 8534, HTSUS, in accordance with Note 2(a) to Section XVI.
The applicable subheading for the flex circuit assemblies, item numbers 10375.01A and 10374.01A will be 8443.99.2550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof: Parts and accessories: Other: Parts and accessories of printers: Other: Other. The rate of duty will be free.
The applicable subheading for the flex circuit assemblies, item numbers 10381.01A and 10376.01A will be 8534.00.0080, 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). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). 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 8534.00.00, 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., 9903.88.03, 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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division