The tariff classification of an Insulation Pad for an automobile battery from Korea

N268988 October 22, 2015 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Young Bin Oh Hyundai Motor Company 231, Yangjae 2-dong Seocho-gu, Seoul South Korea RE: The tariff classification of an Insulation Pad for an automobile battery from Korea Dear Mr. Oh: In your letter dated September 16, 2015, you requested a tariff classification ruling. You submitted a sample and photos of an Insulation Pad. The pad is composed of an outer layer of non-woven textile fabric covering a layer of polyurethane foam. The pad is designed and fitted to go around the battery of a motor vehicle to prevent thermal damage of component and peripheral parts from increased fluid temperature of the battery. The heat insulation is provided by the foam and textile layers; there are no mechanical features. You suggest that the Insulation Pad be classified in subheading 8708.99, Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other…” This office disagrees with your proposed classification. General Rule of Interpretation, HTSUS, (GRI) 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. You state in your request that the item encircles the battery pack, and prevents thermal damage of other components surrounding the battery. Thus, the insulation pad is neither a part nor an accessory to the motor vehicle, but rather an accessory of the battery pack.  Pursuant to Note 2 (f) to Section XVII electrical machinery or equipment of Chapter 85 is excluded from this section. Vehicle batteries are classifiable in Chapter 85, and therefore excluded from Section XVII. Subsequently, any accessory of the batteries are excluded from Section XVII as well. The Insulation Pad is a composite good consisting of both foam and non-woven textile fabric. Whereas the foam gives the item its structure and ability to insulate; the fabric provides the pad with aesthetic appeal and the ability to fold and fit around the battery. Therefore applying General Rule of Interpretation (GRI) 3 (b), HTSUS, directs that is such circumstances the classification will be the heading that imparts the essential character, the textile. The applicable subheading for the Insulation Pad will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The samples will be retained with our files. 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 Adleasia Lonesome at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division