The tariff classification of an actuator from Mexico

NY L86494 August 22, 2005 CLA-2-85:RR:NC:N1:112 L86494 CATEGORY: Classification TARIFF NO.: 8501.10.4040 Josh Garcia The Initiative Group, Inc. 319 Garlington Road Suite B1 Greenville, SC 29615-4621 RE: The tariff classification of an actuator from Mexico Dear Mr. Garcia, In your letter dated July 22, 2005, you requested a tariff classification ruling. The item concerned is the Side View Mirror Actuator (Series E3200). It is a component assembly, covered in hard plastic, powered by two small, 5 Watt, DC motors. The Actuator measures, approximately, 4” in length X 3 ¾” in width, including its base. The purpose of the item, when installed inside the casing of a vehicle’s side-view mirror, is to allow the movement of the mirror to various angles via a control panel on the occupant side of the vehicle door. You propose classification of this item in subheading 8708.29.5060 of the Harmonized Tariff Schedule of the United States (HTS) which provides for “Parts and accessories of ... motor vehicles ... : Other parts and accessories ... : Other: Other: Other“. Classification of goods in the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings and any relative section or chapter notes ... “. Subheading 8708.29.5060 is in Section XVII of the HTS. Section XVII Note 2. (f) states, “The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this section: (f) Electrical machinery ... (chapter 85)”. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTS by offering guidance in understanding the scope of the headings and the GRIs. EN 85.01 (I) (B) (3) states that “ ... actuators, electrical ... “ are classifiable in HTS heading 8501. General Note 3. (h) (vi) states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”. The applicable subheading for the Side View Mirror Actuator (Series E3200) will be 8501.10.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electric motors ... : Motors of an output not exceeding 37.5 W: Of under 18.65 W: Other: DC: Brushless. The rate of duty will be 4.4%. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division