The tariff classification of an electric motor, an electric generator, and parts there of from Japan

N103224 May 13, 2010 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8501.53.4080 8501.62.0000 8503.65.0000 Jorge M. Larranaga Manager International Trade Compliance Toshiba International Corporation 13131 W. Little York Road Houston, Texas 77041 RE: The tariff classification of an electric motor, an electric generator, and parts there of from Japan Dear Mr. Larranaga: In your letter dated April 27, 2010, you requested a tariff classification ruling. The first item concerned is an electric motor assembly. It is described as a permanent magnet, three-phase, synchronous, AC electric motor assembly. Its maximum output is 90 kW. This motor assembly consists of an electric motor rotor and an electric motor stator. It is a component of the powertrain for a hybrid electric-internal combustion powered vehicle. After importation, this electric motor assembly will be installed within the transmission of a hybrid vehicle. The electric motor is used to increase the performance of the gas engine, stop and restart the engine when the vehicle is at rest, drive at low speed or recharge the Hybrid Electric Vehicle (HEV) battery during deceleration. The second item concerned is an electric generator assembly. It is described as a permanent magnet, three-phase, synchronous, AC electric generator assembly. Its maximum output is 76.5kVA. The generator assembly consists of an electric generator rotor and an electric generator stator. This generator assembly is a component of the powertrain for a hybrid electric-internal combustion powered vehicle. After importation, this electric generator assembly will be installed within the transmission of a hybrid vehicle. The function of the generator is to provide power assistance or boost to the electric motor during heavy load power demand, or to recharge the HEV battery when the load power demand is small or the state of charge is low. For the convenience of packing and transportation, each electric motor and electric generator assembly will be disassembled prior to importation (rotor and stator separated). Upon receipt at the importer’s warehouse, each motor and generator is re-packed in a customer-provided tote; and sent to the factory for magnetization and built-in assembly into the powertrain. The applicable subheading for the disassembled electric motors, which consist of one rotor and one stator will be 8501.53.4080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric motors and generators…: Other AC motors, multi-phase: Of an output exceeding 75kW: Exceeding 75kW but under 149.2kW: Other.” The rate of duty will be free. The applicable subheading for the disassembled electric generators, which consist of one rotor and one stator will be 8501.62.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric motors and generators…: AC generators: Of an output exceeding 75kVA but not exceeding 375kVA.” The rate of duty will be 2.5%. In addition, you have requested the classification of the stators and rotors (for both the electric motor and generator) when, at time of importation, there is an excess of the number required for the complete article. Any rotors or stators that exceed the number need to assemble a complete electric motor or electric generator will be classified separately as a part of that article. You have proposed classifying the excess/disparate electric motor stators and rotors under subheading 8503.00.9520, which provides for other parts of motors, and you have proposed classifying the excess/disparate electric generator stators and rotors under subheading 8503.00.9545, which provides for other parts of generators. Those classifications would be inapplicable. Both types of stators and rotors are more specifically provided for elsewhere in heading 8503. The applicable subheading for the excess/disparate rotors and stators (for the electric motors or electric generators) will be 8503.00.6500, Harmonized Tariff Schedule of the United States (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: Other.” The rate of duty will be 3%. 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 Steven Pollichino at (646) 733-3008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division