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NY A88457




October 23, 1996

CLA-2-85:RR:NC:1:113 A88457

CATEGORY: CLASSIFICATION

TARIFF NO.: 8503.00.3500

Ms. Laura Denny
CBT International, Inc.
110 West Ocean Blvd.
Suite 728
Long Beach, CA 90802

RE: The tariff classification of motor parts from Japan

Dear Ms. Denny:

In your letter received in this office on October 11, 1996, on behalf of Race Prep, you requested a tariff classification ruling.

The merchandise is parts of motors used in toy racing cars. The motor, when completed, has a maximum output of 12 watts. The parts consist of a rotor assembly, a motor can, and an end bell assembly. The rotor assembly is the rotor of the motor; the motor can is a housing containing magnets that form the stator of the motor. You were not able to describe the function of the end bell assembly beyond calling it part of the motor. Since we do not recognize this item as a standard part of a motor, we cannot comment on its classification. You suggest that these items be classified in chapter 95 as parts of toys. Classification under the Harmonized Tariff Schedules is controlled by the General Rules of Interpretation. GRI 1 provides that classification shall be according to the terms of the headings and the chapter notes. The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). Section XVI, General Note (II) states that parts which in themselves constitute an article covered by a Section of this heading are in all cases classified in their own appropriate heading even if specially designed to work as part of a specific machine. Since these parts are patently for the electric motors of Section XVI, heading 8501, they must be classified as a part of an electric motor.

The applicable subheading for the rotor assembly and motor can will be 8503.00.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for stators and rotors for the goods of heading 8501, for motors under 18.65 watts. The duty rate will be 8.6 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the end bell assembly. Your request for a classification ruling should include an explanation of its ultimate use in the motor and racing toy. 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 James Smyth at 212-466-2084.

Sincerely,

Roger J. Silvestri
Director

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