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 Holder, part number MEG64119601 is a plastic holder for fixing harness wires to a washing machine tub assembly.
Item 3, the Knob Assembly, part number AEZ73913401 is a chromium-plated, plastic control dial for the handling of washing machines.
Item 4, the Knob Assembly, part number AEZ73913404 is a plastic control dial for the handling of washing machines.
In your request you suggest the part numbers MEG64119601, AEZ73913401, and AEZ73913404 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.” This office disagrees.
Part numbers MEG64119601, AEZ73913401, and AEZ73913404 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 MEG64119601, AEZ73913401, and AEZ73913404 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.
Regarding item 2, your inquiry does not provide enough information to give a classification ruling on the Holder Assembly, part number AEJ33026401. Your request for a ruling for this article should include a sample and an explanation of how the plastic component functions and is installed. When this information is available, you may wish to resubmit your request for a ruling for this product. Please include a copy of this letter along with your request.
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