The tariff classification of a Differential Coil Assembly from China

N090376 January 20, 2010 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.90.8000 Mr. Karl Krueger Radix Group International dba DHL Global Forwarding 2660 20th St. Port Huron, MI 48060 RE: The tariff classification of a Differential Coil Assembly from China Dear Mr. Krueger: In your letter dated January 6, 2010 you requested a tariff classification ruling on behalf of your client, Ogura Corporation. The merchandise subject to this ruling is a Differential Coil Assembly. The Differential Coil Assembly is an electromagnetic coil, which is used as an actuator in the differential system of Ford’s F-250 and F-350 trucks. A sample of this merchandise was submitted for classification purposes and is being returned as per your request. The Differential Coil Assembly is utilized within a vehicle’s differential as an electromagnetic coil to manually engage the locking mechanism. Designed for four wheel drive vehicles, a given differential system enables the vehicle to provide “constant four wheel drive” power to all four wheels in normal operation. The differential system permits the operator of the vehicle to engage an electromagnetic mechanism, in this case the Differential Coil Assembly, within the device, the differential system, that engages the input and output shafts, regardless of the speed of the input shaft. In that way, the operator of the vehicle can engage the four-wheel drive feature while the input shaft is operating at low r.p.m. (revolutions per minute). The merchandise subject to this ruling, the Differential Coil Assembly, will be installed in the middle of the rear axle in the F-250 and F-350 Ford model trucks. When activated, the locking differential system applies power evenly to the rear wheels of a truck so that the wheels turn in unison, enabling the vehicle to have enhanced traction, as well as control. As such, the differential system uses an electromagnetic coil, which is the Differential Coil Assembly, to manually engage the locking system. The applicable subheading for the Differential Coil Assembly will be 8505.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electromagnets;…; parts thereof: Other, including parts: Other." The rate of duty will be 1.3 percent ad valorem. 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 http://www.usitc.gov/tata/hts/. 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 Linda M. Hackett at (646) 733-3015. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division