J84710 J8 Ruling Active

The tariff classification of gear shift lever components from Japan

Issued June 19, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8543.89.9695, 8538.90.6000

Headings: 8538, 8543

Product description

As indicated by the submitted samples and information, there are two items in question that are used in an automobile. The Shift Lock Release Button, identified as part # 33563-48020, is a plastic button that is part of the mechanism that overrides the shift lock. The Shift Lock Control Unit Assembly, identified as part #33560-48020, serves to shift the transaxle and engage the converter clutch.

CBP rationale

The applicable subheading for the Shift Lock Release Button, part # 33563-48020, will be 8538.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts for use solely of principally with the apparatus of heading 8535, 8536 or 8537: Other Other: Other. The applicable subheading for the Shift Lock Control Unit Assembly, part # 33560-48020, will be 8543.89.9695, HTS, which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS.

Full text

NY J84710 June 19, 2003 CLA-2-85:RR:NC:1:112 J84710 CATEGORY: Classification TARIFF NO.: 8538.90.6000; 8543.89.9695 Ms. Ikue Stoehr Toyota Motor Sales, USA Inc. 19001 South Western Avenue Torrance, CA 90509 RE: The tariff classification of gear shift lever components from Japan Dear Ms. Stoehr: In your letter dated May 13, 2003 you requested a tariff classification ruling. As indicated by the submitted samples and information, there are two items in question that are used in an automobile. The Shift Lock Release Button, identified as part # 33563-48020, is a plastic button that is part of the mechanism that overrides the shift lock. The Shift Lock Control Unit Assembly, identified as part #33560-48020, serves to shift the transaxle and engage the converter clutch. The applicable subheading for the Shift Lock Release Button, part # 33563-48020, will be 8538.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts for use solely of principally with the apparatus of heading 8535, 8536 or 8537: Other Other: Other. The rate of duty will be 3.5 percent ad valorem. The applicable subheading for the Shift Lock Control Unit Assembly, part # 33560-48020, will be 8543.89.9695, HTS, which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. You have expressed the opinion that the Shift Lock Release Button is classifiable under subheading 8536.50.9065, HTS, and that the Shift Lock Control Unit Assembly is classifiable under subheading 8708.99.6790, HTS. With respect to the Shift Lock Release Button, we consider it to be a part of a switching device and not a switch in and of itself. As such, it is precluded from classification under subheading 8536.50.9065. The Shift Lock Control Unit Assembly is an electrical device and is precluded from classification in Chapter 87, HTS, by virtue of Section XVI, Note 2(f). 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 David Curran at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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