CLA-2:RR:NC:N1:B13 C81899
George D. Lorenze Jr.
Senior Account Executive
Fritz Companies, Inc
1000 Port Carteret Drive
Carteret, NJ 07008
RE: The tariff classification of electric motors from Japan
Dear Mr Lorenze:
In your letter dated November 19, 1997 you requested a tariff
classification ruling on behalf of Trinity Products, Inc.
The merchandise is the RC2098 motor, which is used to power toy
vehicles. A sample of this motor and literature describing its use
were submitted with the ruling request. You have asked that
consideration be given to classification of this motor as "toy
parts".
The relevant Chapters of the Harmonized Tariff Schedules of the
Untied States (HTSUSA) are 85, which contains the tariff
classification for electric motors, and 95, which contains the
tariff classification for toy parts. These chapters are within
Sections XVI and XX, HTSUSA. The applicable notes are Section XVI,
Note 2(a) HTSUSA, and Chapter 95, Note 1(m), HTSUSA. Chapter 85
Note 2(a) states in part that parts which are goods included in any
of the headings of Chapter 85...are in all cases to be classified
in their respective headings. Chapter 95, Note 1(m) states that
chapter 95 does not include electric motors of heading 8501.
Furthermore, the Explanatory Notes to Heading 8501, p. 1334,
provide in part that "...the heading covers electric motors of all
types from low power motors for use in instruments, clocks, time
switches, sewing machines, toys, etc., up to large powerful motors
for rolling mills, etc."
Since the RC2098 electric motor is described by heading 8501, the
applicable tariff item will be 8501.10.4020, HTSUSA, which provides
for other electric motors, of an output not exceeding 37.5 watts:
Of under 18.65 watts: Other than synchronous, D.C., Other than
brushless. The rate of duty will be 5.3 per cent ad valorem.
This ruling is being issued under the provisions of Section 177 of
the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
If you have any questions regarding the above, contact
National Import Specialist James Smyth at 212-466-2084, or Buffalo
Field National Import Specialist James McCarthy at 716-551-5200 Ext
137.
Sincerely,
Joseph J. Wilson
Port Director
Buffalo, New York