N328752 N3 Ruling Active

The tariff classification of an electrical junction box from Japan

Issued October 21, 2022 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8537.10.9170

Headings: 8537

Product description

The merchandise under consideration is identified as the Electrical Junction Box, PN 243506CE0A-BLOCK ASSY-JUNCTION, which is described as a plastic enclosure having an internal printed circuit board with numerous electrical sockets where electrical components, such as fuses and relays are mounted within the plastic enclosure. The subject electrical junction box is used for the distribution of electricity in a motor vehicle. In your request, you suggest the Electrical Junction Boxes, PN 243506CE0A-BLOCK ASSY-JUNCTION, is properly classified under subheading 8537.10.9170, Harmonized Tariff Schedule of the United States (HTSUS). We agree.

CBP rationale

The applicable subheading for the Electrical Junction Boxes, PN 243506CE0A-BLOCK ASSY-JUNCTION, 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 collage not exceeding 1,000 V: Other: Other: Other.

Full text

N328752 October 21, 2022 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8537.10.9170 Tashi McClain Nissan North America One Nissan Way Franklin, TN 37067 RE: The tariff classification of an electrical junction box from Japan Dear Ms. McClain: In your letter dated October 14, 2022, you requested a tariff classification ruling. The merchandise under consideration is identified as the Electrical Junction Box, PN 243506CE0A-BLOCK ASSY-JUNCTION, which is described as a plastic enclosure having an internal printed circuit board with numerous electrical sockets where electrical components, such as fuses and relays are mounted within the plastic enclosure. The subject electrical junction box is used for the distribution of electricity in a motor vehicle. In your request, you suggest the Electrical Junction Boxes, PN 243506CE0A-BLOCK ASSY-JUNCTION, is properly classified under subheading 8537.10.9170, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the Electrical Junction Boxes, PN 243506CE0A-BLOCK ASSY-JUNCTION, 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 collage 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 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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