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HQ 950870

January 16, 1992

CLA-2 CO:R:C:M 950870 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8501.10.40

District Director
U.S. Customs Service
111 West Huron Street
Buffalo, NY 14202

RE: Windshield Wiper Motors; Chapter 85, Note 2; Section XVI, Note 2(a); Section XVII, Note 2(f); 8512.40.40; 8512.90.90; 8708.99.50; HQ 950557; HQ 088650

Dear Sir:

This is our decision on Application for Further Review of Protest No. 0901-91-100228, dated July 5, 1991, concerning your action in classifying and assessing duty on windshield wiper motors under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The subject merchandise consists of windshield wiper motors. The motor assembly contains a gear assembly, a wiring harness, a linkage assembly, and a parking mechanism. The linkage assembly controls and operates a separate wiper arm as it moves bilaterally across a rear window. The parking mechanism includes a three fingered contact attached to the wiring harness, a parking plate attached to the output gear, and a diode. Through control of the electrical current in the contact fingers and their placement against the parking plate, the parking mechanism provides a dynamic brake which stops the wiper arm in the park position without any over run. The diode blocks the current in the dynamic braking operation and prevents an electrical short.

ISSUE:

What is the proper classification of the subject windshield wiper motors under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative chapter or section notes.

Counsel for the importer argues that the windshield wiper motors are not classifiable under subheading 8501.10.40, HTSUS, which provides for: "[e]lectric motors and generators: [m]otors of an output not exceeding 37.5 W: [o]f under 18.65 W: [o]ther." However, similar windshield wiper motors have been classified under subheading 8501.10.40, HTSUS, in HQ 950557, dated December 26, 1991, and in HQ 088650, dated November 27, 1989.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 August 23, 1989).

It was stated in HQ 950557 that "electric motors of heading 8501 are machines for transforming electric energy into mechanical power. Relevant [Explanatory Notes] at p. 1334 indicate that rotary motors of heading 8501 remain in that heading even when equipped with pulleys, with gears or gear boxes, or with a flexible shaft for operating hand tools. Synchronous motors for clock movements are classified in heading 8501 even if equipped with gears. We conclude that gear mechanisms and shafts serve merely to transmit the power the motors produce, and do not remove the subject motors from heading 8501." It is our position that, as with the gear mechanisms, the linkage assembly and the parking mechanism serve to transmit the power the motor produces. Therefore, we find that the subject windshield wiper motors are classifiable in subheading 8501.10.40, HTSUS.

Counsel claims that the windshield wiper motors are classifiable under subheading 8512.40.40, HTSUS, which provides for: "[w]indshield wipers." You point out that "[t]he [Explanatory Notes] for heading 8512 state: '[t]he heading also includes electrical windscreen wipers, defrosters and demisters for motor vehicles', and '[t]his heading includes: (12) [w]indscreen wipers, including dual windscreen wipers, driven by an electric motor.' See [Explanatory Notes] pages 1349 and 1350."

In part, chapter 85, Note 2, HTSUS, states that:

[h]eadings 8501 to 8504 do not apply to goods described in heading 8511, 8512, 8540, 8541 or 8542. (emphasis supplied).

It was stated in HQ 950557 that "[w]e conclude the motors are not described in heading 8512. This note refers to articles described either by name or at least generically in one of the headings listed in note 2. It does not apply to headings covering articles and parts of articles where the merchandise in question is a part. For example, the [Explanatory Notes] at p. 1334 exempt starter motors from classification in heading 8501 because starter motors are provided for by name in heading 8511." Therefore, under chapter 85, Note 2, HTSUS, the subject merchandise is not classifiable in heading 8512, HTSUS.

Counsel next argues that the windshield wiper motors are classifiable as parts of windshield wipers under subheading 8512.90.90, HTSUS. Section XVI, Note 2(a), HTSUS, precludes this consideration. It provides that:

[p]arts 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.

We have already concluded that the subject windshield wiper motors are provided for under subheading 8501.10.40, HTSUS. Therefore, even if the motors are parts of windshield wipers, under Section XVI, Note 2(a), HTSUS, they are still classifiable under subheading 8501.10.40, HTSUS.

Finally, counsel claims that the windshield wiper motors are classifiable under subheading 8708.99.50, HTSUS, which provides for: "[o]ther parts and accessories: [o]ther: [o]ther." In part, Section XVII, Note 2(f), HTSUS, provides that:

[t]he expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this section:

(f) [e]lectrical machinery or equipment (chapter 85).

Therefore, the windshield wiper motors are precluded from classification under subheading 8708.99.50, HTSUS.

HOLDING:

The subject windshield wiper motors are classifiable under subheading 8501.10.40, HTSUS, which provides for: "[e]lectric motors and generators: [m]otors of an output not exceeding 37.5 W: [o]f under 18.65 W."

The protest should be denied in full. A copy of this decision should be attached to the Customs Form 19 and mailed to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

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