CLA-2-85:OT:RR:NC:N1:103
John R. Moyes
SureFit Parts LLC
50400 Patricia Street
Chesterfield, MI 48051
RE: The tariff classification of an electromagnetic clutch assembly from China
Dear Mr. Moyes:
In your letter dated October 17, 2022, you requested a tariff classification ruling.
The item under consideration is an electromagnetic clutch assembly, part number C-PTO-0179, designed for commercial and residential lawnmowers. The main components of the assembly include an outer shell, electromagnetic coil, friction ring, clutch spring, steel core, pulley, keyway, braking pads, and bearings. The assembly is connected to the engine shaft of a lawnmower and transfers power through the pulley to a belt that drives the mower deck spindle and cutting blades. To actuate the clutch, an electrical current is transmitted to the electromagnetic coil, causing the clutch components to engage the pulley and spin together as a single unit.
The applicable subheading for the electromagnetic clutch assembly, part number C-PTO-0179, will be 8505.20.0000, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Electromagnets; permanent magnets and articles intended to become permanent magnets after magnetization; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electromagnetic lifting heads; parts thereof: Electromagnetic couplings, clutches and brakes.” The rate of duty will be 3.1 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8505.20.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8505.20.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
In your submission, you also requested that the electromagnetic clutch assembly be considered for duty-free treatment under subheading 9817.00.60, HTSUS. 19 C.F.R. Part 177.7 provides that rulings will not be issued in certain circumstances. Specifically, Part 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, CBP will not issue a ruling regarding the eligibility of the electromagnetic clutch assembly under subheading 9817.00.60, HTSUS, at this time. The classification determination may be impacted by the court case currently pending in the Court of International Trade.
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 Paul Huang at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division