The tariff classification of a module assembly from the Republic of Korea.

N266168 July 28, 2015 CLA-2-83:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8302.30.3060 Young Bin Oh Hyundai Motor Company 231 Yangjae 2-dong Seocho-gu, Seoul ASI/KR/KS013 Republic of Korea RE: The tariff classification of a module assembly from the Republic of Korea. Dear Mr. Oh: In your letter dated June 26, 2015 you requested a tariff classification ruling. You intend to import Module Assembly-Boost Monitoring System, part number 3934485231, which is designed for use in an automobile. This item is a composite good that consists of a steel bracket, an aluminum boost module and a silicon hose assembly. The bracket is bolted to the top of the engine’s manifold and connects to the boost module and the hose assembly. The boost module is used to attach a sensor and is assembled to a connector that attaches to both sides of the hose assembly. The silicon hose assembly serves as an air pathway for the sensor. The 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 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. You suggested classification of the Module Assembly-Boost Monitoring System in subheading 8409.91, which provides for “Parts suitable for use solely or principally with the engines of headings 8407 or 8408; Other.” However, the Module Assembly-Boost Monitoring System is a composite good in which the various components merit consideration. In considering, which component constituents imparts the essential character, this office believes it is the bracket of the Module Assembly-Boost Monitoring System that is the essential component. It is the dominant feature by use, as the bracket mounts the boost module and the hose assembly to each other and to the engine manifold. Base metal mountings, fittings and similar appliances suitable for vehicles are provided for under Heading 8302. As such, by application of GRI 3b, the applicable subheading for the Module Assembly-Boost Monitoring System, part number 3934485231, will be 8302.30.3060, HTSUS, which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds coachwork….suitable for vehicles; Other; Of iron or steel, of aluminum or of zinc; Other.  The duty rate is 2 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Sandra Martinez at Sandra.Martinez@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division