The tariff classification of an electric unit from an unspecified country

NY R02033 June 6, 2005 CLA-2-85:RR:NC:N1:112 R02033 CATEGORY: Classification TARIFF NO.: 8501.31.2000 Staci Lyn Morrison Quality Manager – Attorney in Fact for Berkline LLC UTi 1900-G Center Park Drive Charlotte, NC 28217-2956 RE: The tariff classification of an electric unit from an unspecified country Dear Ms. Morrison: In your letter dated May 24, 2005, you requested a tariff classification ruling on behalf of Berkline LLC of Tennessee. The item concerned is an assembled electric unit comprised of a Single-Phase DC motor with a voltage output of 40 Watts; an electric transformer with a handling capacity of .12 KVA and a DC, momentary-contact, push-button switch with an Amp rating of under 5. The purpose of this item is to mechanize the reclining action of a chair. You speculate that this item may be classifiable in the Harmonized Tariff Schedule of the United States (HTS) in either subheading 8543.89.9695 or 9401.90.5080. Classification in the HTS is governed by the General Rules of Interpretation (GRIs). GRI 3. (b) states, “... composite goods ... made up of different components ... shall be classified as if they consisted of the ... component which gives them their essential character ... .”. The transformer would have no electricity to transform nor the push-button switch any electricity to switch were it not for the motor generating the electricity; therefore, the motor provides the “essential character” of the assembled unit. The applicable subheading for the electric unit (DC motor, transformer and push-button switch) will be 8501.31.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Electric motors ... : Other DC motors ... : Of an output not exceeding 750 W: Motors: Exceeding 37.5 W but not exceeding 74.6 W. The rate of duty will be 2.8%. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division