CLA-2-85:OT:RR:NC:N2:220
Jeff Roe
Imasen Bucyrus Technology, Inc.
260 Crossroads Blvd
Bucyrus, OH 44820
RE: The tariff classification of electric seat motors from China
Dear Mr. Roe:
In your letter dated April 28, 2023, you requested a tariff classification ruling.
The merchandise under consideration is identified as vehicle power seat adjust motors (electric motor assemblies), Part Numbers 23-4855312-2 and 23-4855322-2, which are described as 12 VDC electric motors with an attached gearbox. Based on the information provided, we calculate the maximum output power at 42 W. You state that the electric motor assemblies are used to control the height function of a motor vehicle seat.
In your request, you suggest the electric motor assemblies are properly classified under subheading 9401.90.1085, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. As the electric motor assemblies are separate and distinct commercial entities that are more specifically provided for elsewhere in the tariff schedule, classification in subheading 9401.99.1085 HTSUS, is precluded. For reference, NY N294204; NY N030575; HQ H044560; HQ H311099. While heading 9401 is not applicable to the subject merchandise, we would note that subheading 9401.90.1085 expired at the end of calendar year 2021 and was replaced with its equivalent for 2022 and forward under subheading 9401.99.1085, HTSUS.
The applicable subheading for the electric motor assemblies, Part Numbers 23-4855312-2 and 23-4855322-2, will be 8501.31.2000, HTSUS, which provides for “Electric motors…: Other DC motors; DC generators: Of an output not exceeding 750 W: Motors: Exceeding 37.5 W but not exceeding 74.6 W”. The general rate of duty will be 2.8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8501.31.2000, 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 8501.31.2000, 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 the following addresses:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china
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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division