The tariff classification of a climate control dial from China

N300639 October 10, 2018 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8537.10.9170 Aaron Marx Crowell & Moring, LLP 1001 Pennsylvania Ave NW Washington, DC 20004 RE: The tariff classification of a climate control dial from China Dear Mr. Marx: In your letter dated September 18, 2018 you requested a tariff classification ruling on behalf of your client, Valeo North America, Inc. The merchandise under consideration is identified as the SW ASSY-HEAT SEAT, PN 2239260000, which you refer to as the automotive climate control dial. The control dial is described as a switch assembly containing a rotating operator assembly, an internal terminal contact assembly, a printed circuit board assembly (PCBA), and a plastic housing. The control dial is used to electrically control the temperature of an automobile seat. In your request you suggest the climate control dial is properly classified in subheading 8708.29, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories to vehicles’ bodies. This office disagrees. Classification of merchandise under the 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. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. Furthermore, Additional U.S. Rule of Interpretation 1(c) states, "a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory". The control dial consists of a base incorporating a sliding contact assembly that allows the user to rotate the operator knob for the purpose of electrically controlling heating or cooling functions of the vehicle seat. On the rear of the control dial is a terminal block where the various electrical connections are made to the electrical apparatus which perform the temperature alterations. Based on the information provided, the control dial is specifically described in heading 8537, HTSUS. As Note 2(f) to Section XVII excludes articles of electrical machinery and equipment, classification of the climate control dial in heading 8708, HTSUS, is precluded. The applicable subheading for the climate control dial, SW ASSY-HEAT SEAT PN 2239260000, will be 8537.10.9170, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other”. The general rate of duty will be 2.7 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 8537.10.9170, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8537.10.9170, HTSUS, listed above. 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 https://hts.usitc.gov/current. 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 Karl Moosbrugger at karl.moosbrugger@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division