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NY C83937

February 20, 1998

CLA-2-08:PD:BUF:TTB1:B13 C83937


TARIFF NO.: 8501.10.4060

Michael Scherz
Deputy Trade Commisioner
The Austrian Trade Commission
150 East 52nd Street, 32nd Floor
New York, NY 10022

RE: The tariff classification of electric motors from Austria

Dear Mr Scherz:

In your letter dated January 28,1998 you requested a tariff classification ruling on 2 models of devices called "powerpacks" which undergo final assembly in Austria.

The models MR 3 and TM 1 Powerpacks both consist of a housed unit, containing two small elctrical motors with attached wiring, gearing and actuators, used to pivot the side mirror of a motor vehicle. Both models may incorporate optional memory and/or metal adaptor plate for mounting the mirror. Based on the submitted bills of materials used in the assembly of these devices the TM 1 model also contains a clutch mechanism and a sensor. The bills of materials indicate that the motors used in the manufacture of the powerpacks are of Chinese origin.

The relevant chapters of the Harmonized Tariff Schedules of the Untied States (HTSUSA) are Chapter 85 [Section XVI], which contains the tariff classification for electric motors, and Chapter 87 [Section XVII], which contains the tariff classifications for parts and accessories of motor vehicles. The applicable notes are Section XVI, Notes 1(1) and 2(a), HTSUSA, and Section XVII, Note 2(f), HTSUSA. Section XVI, Note 1(l), states that Section XVI does not cover articles of Section XVII. Thus, if the articles in question are classifiable in Section XVII, they cannot be classified as "electric motors" under Chapter 85. However, Section XVII, Note 2(f), states that the expressions "parts" and "parts and accessories" do not apply to electrical machinery or equipment of Chapter 85, even if they are identifiable as goods of this section. Therefore, if the articles are classifiable as electrical machinery or equipment under Chapter 85, they are not classifiable as "parts" or "accessories" in Chapter 87. Chapter 85 Note 2(a) states in part that parts which are goods included in any of the headings of Chapter 85 are in all cases to be classified in their respective headings.

Heading 8501, HTSUSA, describes electric motors. The Harmonized Commodity Description and Coding System Explanatory Note (EN) 85.01, page 1333, states that "electric motors are machines for transforming electrical energy into mechanical power." EN 85.01(I)(A), page 1334, states that these motors "remain classified here even when they are equipped with pulleys, with gears or gear boxes, or with a flexible shaft for operating hand tools."

The applicable tariff item for the classification of the MR 3 and TM 1 Powerpacks will be 8501.10.4060, HTSUSA, which provides for other electric motors, of an output not exceeding 37.5 watts: Of under 18.65 watts: Other than synchronous, D.C., Other than brushless. The rate of duty will be 4.8 per cent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

If you have any questions regarding the above, contact National Import Specialist James Smyth at 212-466-2084, or Buffalo Field National Import Specialist James McCarthy at 716-551-5200 Ext 137.


Joseph J. Wilson
Port Director

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