The tariff classification of a relay module base from Japan.

NY R00704 August 23, 2004 CLA-2-85:RR:NC:1:110 R00704 CATEGORY: Classification TARIFF NO.: 8538.10.0000 Mr. Gary Gessler Sandler & Travis Trade Advisory Services, Inc. 36555 Corporate Drive, Suite 400 Farmington Hills, MI 48331 RE: The tariff classification of a relay module base from Japan. Dear Mr. Gessler: In your letter dated August 16, 2004, on behalf of your client Omron Automotive Electronics, Inc. you requested a tariff classification ruling. The merchandise under consideration is a Relay Module Base/Lead Frame Assembly. The Relay Module Lead Frame is a subassembly for the complete relay modules used within the automobile industry. The lead frame is the base on which the complete relay modules are assembled. The complete relay modules will contain several elements including fuses, relays, bus bars and a printed circuit board (PCB). The lead frame base is composed of two stamped metal plates that are aligned and then encapsulated by way of thermoplastic injection molding. This frame or base measures approximately 5” long by 3?” wide and is 3?” high. The stampings are configured specifically to provide interconnection between the additional items so affixed. Several tabs are formed during stamping at a 90-degree angle and positioned within raised plastic molding projections so as to provide for attachment of wiring. The imported states that the lead frame base is designed and used solely for the production of the relay module. Classification of parts is determined by Legal Note 2 to Section XVI, Harmonized Tariff Schedule of the United States (HTS), which states “Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines…are to be classified according to the following rules: Parts which are goods included in any of the headings of chapters 84 and 85…are in all cases to be classified in their respective headings; Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading…are to be classified with the machines of that kind…as appropriate…. All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8485 or 8548.” Legal Note 5 to Section XVI defines the expression “machine” means any machine…equipment, apparatus or appliance cited in the heading of chapter 84 or 85. The completed relay module would meet this expression. Noting Legal Note 2(b) to Section XVI of the HTS, the Relay Module Lead Frames are designed and solely used with machines of heading 8537. The applicable subheading for the Relay Module Base/Lead Frame Assembly will be 8538.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: Boards, panels, consoles…and other bases for the goods of heading 8537, not equipped with their apparatus.” The general rate of duty will be 3.7 percent ad valorem. 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 Eileen S. Kaplan at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division