The tariff classification of an inhibitor switch from South Korea

N352296 August 19, 2025 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8536.50.9065; 9903.02.56 Young Man Lee Mobis Parts America, LLC 10550 Talbert Ave Fountain Valley, CA 92708 RE: The tariff classification of an inhibitor switch from South Korea Dear Mr. Lee: In your letter dated August 12, 2025, you requested a tariff classification ruling. The merchandise under consideration, identified by model number 42700-26700, is described as an automotive inhibitor switch. The subject device is comprised of an electrical terminal and contactor switch within a metal and plastic enclosure. The device is designed to be attached to the transmission of a vehicle and is electrically connected to the gear shift and the transmission control unit (TCU). When the driver changes the gear shift, the switch opens or closes the electrical circuit, only allowing the vehicle to be started if the shifter is in the correct position. Additionally, when the gear selector is placed in reverse, the switch allows for the reverse lights to be illuminated. We note that the device does not contain any sensors or other electrical components. In your request, you suggest that the correct classification for the subject switch is 8536.50.9065, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the inhibitor switch, model number 42700-26700, will be 8536.50.9065, HTSUS, which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 V; connectors for optical fibers, optical fiber bundles or cables: Other switches: Other: Other: Other.” The general rate of duty will be free. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of South Korea will be subject to an additional ad valorem rate of duty of 15 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.56, in addition to subheading 8536.50.9065, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at luke.lepage@cbp.dhs.gov. Sincerely, (for) James Forkan Acting Director National Commodity Specialist Division