The tariff classification of rotor core from China

N362523 July 14, 2026 CLA-2-85:OT:RR:NC:N2 207 CATEGORY: Classification TARIFF NO.: 8503.00.3500 Yufang Shi Advanced Magnet Source Corp. 5033 Belleville Rd. Canton, MI 48188 RE: The tariff classification of rotor core from China Dear Mr. Shi: In your letter dated June 23, 2026, you requested a tariff classification ruling. The merchandise under consideration is described as laminated rotor core identified by part number 38220980, which is a rotor assembly specifically designed for use with electric power steering motor. The rotor assembly consists of stacked, round silicon steel laminations forming a solid core. The assembly incorporates twelve permanent magnets securely embedded within the internal core slots. In your submission, you proposed classifying the rotor assembly in subheading 8708.94, Harmonized Tariff Schedule of the United States (HTSUS), as parts of motor vehicles’ steering systems. We disagree. Note 2(f) to Section XVII excludes electrical machinery or equipment of Chapter 85 from this section. Additionally, the Explanatory Notes (ENs), which represent the official interpretation of the nomenclature specifically exclude electric motors and generators of heading 8501 from this section. The rotor assembly is considered a part solely or principally used with electric motors of heading 8501. Consequently, classification under subheading 8703.94, HTSUS, is precluded. The applicable subheading for the laminated rotor core will be “8503.00.3500, HTSUS, which provides for “Parts suitable for use solely or principally with the machines of heading 8501 or 8502: Stators and rotors for the goods of heading 8501: For motors of under 18.65 W.” The general rate of duty will be 6.5 percent ad valorem. The 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 Howard Suh at howard.suh@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division