The tariff classification of a Hybrid Power Control Unit (HPCU) from South Korea

N270711 December 3, 2015 CLA-2-85:OT:RR:NC:N4:109 CATEGORY: Classification TARIFF NO.: 8504.40.9580 Young Bin Oh Hyundai Motor Company 231 Yangjae 2-dong Seocho-gu, Seoul ASI|KR|KS013|Seoul South Korea RE: The tariff classification of a Hybrid Power Control Unit (HPCU) from South Korea Dear Mr. Oh: In your letter dated November 16, 2015, you requested a tariff classification ruling. The merchandise in question is identified as a Hybrid Power Control Unit (HPCU) Reservoir Module-15MY Y (Part # 366003D004). This electrical device is used within a hybrid vehicle. In use it would be installed between a vehicle’s motor and the vehicle’s battery system. The HPCU is used to convert electrical energy for various uses within the vehicle. It converts electrical energy generated by the motor/generator for use in charging the vehicle’s battery. It also converts the stored energy from the battery so that it may be used to drive the vehicle. The Hybrid Power Control Unit consists of individual components intended to contribute together to the conversion of electrical energy in order to adapt it for further use by the hybrid vehicle. We find that the heading most appropriate to the function of the HPCU is heading 8504, HTSUS, which provides for electrical transformers, static converters and inductors. The applicable subheading for the Hybrid Power Control Unit Reservoir Module-15MY Y (Part # 366003D004) will be 8504.40.9580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electrical transformers, static converters …: Static converters: Other: Other." The rate of duty will be 1.5 %. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division