CLA 2 85: RR:NC:1:108 F84142
Ms. Ikue Stoehr
Compliance Manager
Toyota Motor Sales, U.S.A., Inc.
19001 South Western Avenue
P.O. Box 2991
Torrance, California 90509-2991
RE: Tariff classification of a transmitter, transponder key master, transmitter assy, and a door control from Japan.
Dear Ms. Stoehr;
In your letter dated March 7, 2000, you requested a tariff classification ruling.
The items in question are described as follows:
Transmitter, Transponder Key Master, Toyota Part No. 89785-30020: This is a combination of ignition/door key and disabler for an engine immobilizer on certain Lexus cars (ES300 and LS400). The ignition key is imported blank. The item is composed of a metal key and a plastic key head. Inside the key head is a microchip, which disables the engine immobilizer. We presume that that the microchip is a passive chip.
The applicable subheading for the Transmitter, Transponder Key Master, Toyota Part No. 89785-30020 will be 8301.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys and parts of any of the foregoing articles, of base metal: Keys presented separately. The general rate of duty will be 4.5 percent ad valorem.
Transmitter Assy, Door Control, Toyota Part No. 89070-50170: This is a combination of electronic radio wave transmitter control and metal key. The transmitter can arm/disarm the vehicle, lock/unlock door, open windows, and turns off the headlights from a remote location. The key portion, which is imported blank, opens and closes doors and turns on the ignition. The item also has a microchip, which disables the engine immobilizer.
Classification of merchandise under the Harmonized tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the merchandise and if the heading and legal notes do not otherwise require the remaining GRIs is applied, taken in order.
In considering the classification of the Transmitter Assy, Door Control and the Module Set, Transmitter Sub-Assy, Door Control, we note that no one subheading fully describes the article. Therefore, the article cannot be classified in accordance with GRI 1. Since the article is made up of two or more components that if imported separately would be classified under different subheadings, we refer to GRI 3 to classify the Transmitter Assy, Door Control, Toyota Part No. 89070-50170. In this regard we note that the individual components are classifiable as follows: the key in 8301.70, HTSUS, and the transmitter in 8526.92, HTSUS as remote control apparatus.
GRI 3 (a) provides that a composite article is to be classified in the heading that provides the most specific description. Since the description of the various components is equally specific the keys with remote control transmitters cannot be classified under GRI 3 (a). Accordingly, we must next consider the classification of the item under GRI 3 (b) that covers, among other things, composite goods.
Composite goods classifiable under GRI 3 (b) are classified as if they consisted of the component that gives them their essential character. Essential character may be determined by the nature of the component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
In considering all these factors we have concluded that the key and the remote control transmitter both play equally necessary roles and are equally essential to the item’s performance of the functions for which it was designed. Accordingly, we must refer to GRI 3 (c) which provides that when goods cannot be classified by reference to GRI 3 (a) or (b), they are classified in the heading (or subheading) that occurs last in numerical order among those that equally merit consideration in determining their classification.
Accordingly, by virtue of GRI 3 (c), combination remote control radio frequency transmitter and key would be classified in the subheading that occurs last in numerical order among those that equally merit consideration.
The applicable subheading for the Transmitter Assy, Door Control, Toyota Part No. 89070-50170 will be 8526.92.0000, HTS, which provides for Radar apparatus, radio navigational aid apparatus and radio remote control apparatus: Radio remote control apparatus. The general rate of duty will be 4.9 percent ad valorem.
Module Set, Transmitter Sub-Assy, Door Control_ Toyota Part No. 89071-48010: This apparatus serves as a radio frequency remote control device. This part transmits a radio signal to lock and unlock doors, arm and disarm the alarm, open windows, and turn off the headlights from a remote location.
The applicable subheading for the Transmitter Sub-Assy, Door Control Toyota Part No. 89071-48010 will be 8526.92.0000, HTS, which provides for Radar apparatus, radio navigational aid apparatus and radio remote control apparatus: Radio remote control apparatus. The general rate of duty will be 4.9 percent ad valorem.
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 Michael Contino at 212-637-7039.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division