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 a washing machine part from South Korea.
Dear Mr. Jang:
In your letter dated February 11, 2019, you requested a tariff classification ruling on behalf of your client, Shinhung Global Co., Ltd.
The article in question, which you identify as a “Spider,” part number MHW62441201, is an assembly comprised of a metal shaft inserted into the center of a three-armed, cast aluminum spider. After importation, the arms of the spider are bolted to the inner tub of a washing machine, which holds the laundry, connecting the Spider assembly to the inner tub. The Spider with the inner tub is then combined with the outer tub (which is the space for the water), with the end of the Spider’s shaft protruding through a hole in the outer tub. Attached to the shaft end is a motor. When activated, the motor transmits power to the inner tub through the shaft. In turn, the inner tub, which holds the laundry, completes an agitation cycle to mix the water and detergent and circulate clothing, and a spinning cycle to extract water from the laundry.
In your letter, you suggest that the Spider, part number MHQ62441201, be classified within subheading 8483.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings, housed bearings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints); parts thereof; Other transmission shafts and cranks. We disagree, as the Spider has functionality that does not meet the terms of heading 8483, such as connecting the outer and inner tubs to each other and conveying an agitation action.
The subject article is a part specifically designed for use with washing machines and is therefore classifiable in subheading 8450.90, HTSUS, in accordance with Note 2(b) to Section XVI, HTSUS.
The applicable subheading for part number MHQ62441201, 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