The tariff classification of a steering column switch assembly from China

N297745 June 28, 2018 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8537.10.9170 Aaron Marx Crowell & Moring, LLP 1001 Pennsylvania Ave., NW Washington DC 20004 RE: The tariff classification of a steering column switch assembly from China Dear Mr. Marx: In your letter dated June 8, 2018 you requested a tariff classification ruling on behalf of your client, Valeo North America Inc. There are two items under consideration which are identified as Steering Column Switches, model numbers E1148913PT and 1502150000. The subject switch assemblies are described as a printed circuit board with three electric switches mounted onto the board. You state the switch assembly is mounted onto a plastic base where subsequent to importation it is installed into a motor vehicle steering wheel. In use, the switch assembly is connected to various electrical systems throughout the vehicle for the purpose of electrical control of those systems, such as radio control, telephone functions, cruise control, and more. For the purpose of classification, we would note that the switch assembly consists of a base and two or more electrical apparatus which are classifiable in heading 8536, Harmonized Tariff Schedule of the United States (HTSUS). In your request you suggest the two subject switch assemblies are properly classified in 8537.10.9170, HTSUS. We agree. The applicable subheading for the Steering Column Switches, model numbers E1148913PT and 1502150000 will be 8537.10.9170, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other”. The general rate of duty will be 2.7 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 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 Karl Moosbrugger at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division