CLA-2-84:OT:RR:NC:N1:104
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 parts for washing machines from South Korea.
Dear Mr. Jang:
In your letter dated October 8, 2019, you requested a tariff classification ruling on behalf of your client, Shinhung Global Co., Ltd.
Item 1, the Clamp, part number 4860ER4001B is a plastic clamp for fixing hoses to the drum assembly of a washing machine.
Item 2, the Safety Cover, part number MCK70371401 is a steel cover for protecting the detergent supplying module for a washing machine.
Item 3, the Protect Cover, part number MCK66959301 is a steel cover for protecting the printed circuit board (PCB) of a washing machine.
Item 4, the Leg Assembly, part number 4263FA3933C is a screw used for adjusting the height of a washing machine. It is assembled to the bottom corners of the washing machine. The body of the shaft, which functions as the main part of the subject article, is made of a steel screw with a plastic outer casing and the bottom is made of rubber to absorb the shock.
Item 5, the Leg Assembly, part number AFC72755401 is a screw used for adjusting the height of a washing machine. The body of the shaft, which functions as the main part of the subject article, is made of steel and the bottom is made of rubber to absorb the shock.
In your ruling request you suggest part numbers 4263FA3933C and 4860ER4001B are properly classified in subheading 3926.90.9990, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” In addition, you suggest part numbers MCK70371401 and MCK66959301 are properly classified in subheading 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other, other…other. And lastly, you suggest part number AFC72755401 is properly classified in subheading 7318.15.8085, HTSUS, which provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: threaded articles: other screws and bolts, whether or not with their nuts or washers: other: having shanks or threads with a diameter of 6 mm or more: other: other: other. This office disagrees with the proposed classifications.
Part numbers 4860ER4001B, MCK70371401, MCK66959301, 4263FA3933C, and AFC72755401 are specifically designed for use with washing machines and are classifiable in subheading 8450.90, HTSUS, in accordance with Note 2(b) to Section XVI, HTSUS.
The applicable subheading for 4860ER4001B, MCK70371401, MCK66959301, 4263FA3933C, and AFC72755401 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.
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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division