N325561 N3 Ruling Active

The tariff classification of a housing assembly base from Mexico

Issued April 29, 2022 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8538.10.0000

Headings: 8538

Product description

The merchandise under consideration is identified as the Overmold Housing Assembly Base (Base), Item Number 2302170-1, which consists of a molded plastic base with multiple electrical contacts and bushings molded into the plastic. The Base is specially formed to receive electrical apparatus, such as terminals, bus bars, and coil assemblies. In use, an integrated brake control module is mounted to the Base to supply the necessary electrical connections for the operation of an electrically operated braking system. In your request, you suggest the Base is appropriately classified under subheading 8538.10.0000, Harmonized Tariff Schedule of the United States (HTSUS). We agree.

CBP rationale

The applicable subheading for the Overmold Housing Assembly Base, Item Number 2302170-1, will be 8538.10.0000, HTSUS, which provides for "Parts suitable for use solely or principally with the apparatus of heading 8535, 8536, or 8537: Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus.

Full text

N325561 April 29, 2022 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8538.10.0000 Rachael Barnes TE Connectivity 2800 Fulling Mill Road Middletown, PA 17057 RE: The tariff classification of a housing assembly base from Mexico Dear Ms. Barnes: In your letter dated April 20, 2022, you requested a tariff classification ruling. The merchandise under consideration is identified as the Overmold Housing Assembly Base (Base), Item Number 2302170-1, which consists of a molded plastic base with multiple electrical contacts and bushings molded into the plastic. The Base is specially formed to receive electrical apparatus, such as terminals, bus bars, and coil assemblies. In use, an integrated brake control module is mounted to the Base to supply the necessary electrical connections for the operation of an electrically operated braking system. In your request, you suggest the Base is appropriately classified under subheading 8538.10.0000, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the Overmold Housing Assembly Base, Item Number 2302170-1, will be 8538.10.0000, HTSUS, which provides for "Parts suitable for use solely or principally with the apparatus of heading 8535, 8536, or 8537: Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus." The general rate of duty will Free. 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 the 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

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