The tariff classification of a motor controller from China or Mexico.

N280213 November 9, 2016 CLA-2-85:OT:RR:NC:N4:109 CATEGORY: Classification TARIFF NO.: 8504.40.4000 Kevin Turner Johnson Electric 6/F 12 Science Park East Shatin, Hong Kong China RE: The tariff classification of a motor controller from China or Mexico. Dear Mr. Turner: In your letter dated October 7, 2016, you requested a tariff classification ruling. The items concerned are printed circuit board assemblies (parts # 1663-5YY0064, 1663-5YY0016 and 1663-5YY0018). Each printed circuit board assembly (PCBA) consists of a printed circuit board populated with resistors, capacitors, thermistor, power mosfet, integrated circuits, diodes, inductors and resonators. After importation into the United States the PCBAs will be combined with a heat sink and connector cover. The finished product is an electric fan motor controller for use in an automotive cooling fan system. The motor controller receives information from the engine management system of the vehicle and controls the speed of the motor/fan that cools the automotive radiator system. It will also provide protection for partial and full stall protection, over temperature, over/under voltage and over current situations in the fan motor. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 2 (a) states, “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. In this instance, this office finds that the PCBAs have the essential character of a complete motor controller. These PCBAs have all the electrical components that are required when manufacturing a functional motor controller. They constitute the main/only PCBA within the device, the absence of a connector housing and heat sink would not affect their classification. As such your proposed classification under subheading 8504.90.7500 as parts of motor controllers would not be applicable. The applicable subheading for the Printed Circuit Board Assemblies (parts # 1663-5YY0064, 1663-5YY0016 and 1663-5YY0018), will be 8504.40.4000, HTSUS, which provides for “Static converters: Speed drive controllers for electric motors.” The general rate of duty will be 1.1 %.  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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division