CLA-2-39:OT:RR:NC:N1:137
Jiyeon Jang
SAMC Customs Law Firm Co., Ltd.
1001, 10F, 53, Seonggogae-ro, Uiwang-si, Gyeonggi-do, Acecheonggye Tower
Uiwang-si 16006
South Korea
RE: The tariff classification of various parts for washing machines from Korea
Dear Mr. Jang:
In your letter dated October 3, 2019, you requested a tariff classification ruling on behalf of your client, Shinhung Global Co., Ltd. Samples were submitted and will be returned to you per your request.
Item 1, the Bracket Base, part number 4810ER3006A, is a steel bracket leg leveler that is fixed to the bottom of the washing machine and is used for adjusting the height. The bracket has three holes; the largest is penetrated by the leg leveler. By inserting screws through the remaining two holes, the leg leveler is installed and affixed to the washing machine.
Item 2, the Bracket Heater, part number 4810EA3003A, is a steel bracket used for holding the heater to the lower part of a washing machine’s tub assembly. After the screw from the heater is inserted in the hole of the bracket heater, two additional screws are penetrated into the holes for fixing the heater and the bracket to the body of the washing machine.
Item 3, the Damper, lid, part number MCQ62197501 is a cap made up of silicone to cover screw and screw holes in the bottom of a washing machine’s top cover.
Item 4, the Damper, part number 3940FT4093J consists of a self-adhesive polyethylene foam and is used as a damper for absorbing shock and protecting components of a washing machine.
Item 5, the cap, hole; part number 5006EA4015A is a polypropylene cap that is used for covering screw and screw holes in the tub assembly of a washing machine.
In your request you suggest the items 4810ER3006A and 4810EA3003A are properly classified in subheading 8302.49.8090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Base metal mountings, fittings and similar articles…other mountings, fittings and similar articles, and parts thereof, other, other, other, other or in heading 7326, HTSUS, which provides for other articles of iron or steel. This office disagrees.
Items 4810ER3006A and 4810EA3003A are specifically designed for use with washing machines. In accordance with Note 2(b) to Section XVI, HTSUS, it is the opinion of this office that items 4810ER3006A and 4810EA3003A are classifiable in subheading 8450.90, HTSUS.
The applicable subheading for Item 1, 4810ER3006A and item 2, 4810EA3003A will be 8450.90.6000, HTSUS, which provides for Household- or laundry-type washing machines, including machines which both wash and dry; parts thereof: Parts: Other. The general rate of duty will be 2.6 percent ad valorem.
The applicable subheading for Item 3, MCQ62179501 and Item 5, 5006EA4015A, will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for Item 4, 3940FT4093J , will be 3919.90.5060, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics: Other: Other: Other. The general rate of duty will be 5.8 percent 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 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 3919 or 3923, contact National Import Specialist Christina Allen at [email protected]. For questions regarding 8450 contact either National Import Specialist Patricia O’Donnell at [email protected] or National Import Specialist Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division