Newly Released CBP HQ Rulings Dec. 11-13
The Customs Rulings Online Search System (CROSS) was updated Dec. 11-13 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
H329719: Tariff Classification of an Electric Drive Unit Wheel End Motor Assembly
| HTS: 8501.53.40, free, “Electric motors and generators (excluding generating sets): Other AC motors, multi-phase: Of an output exceeding 75 kW: Exceeding 75 kW but under 149.2 kW.” |
| Issue: Is the electric motor assembly classified as an electric motor under heading 8501? |
| Item: The EDU motor assembly consists of three subassemblies: a multi-phase AC electric motor, a gearbox, and a static converter. The assembly receives DC voltage from a vehicle’s battery bank/electrical supply system that is supplied to the static converter, where the DC electricity is inverted to AC, which is then applied directly to the stator to produce physical rotation. No DC power is applied to the rotor or the stator. The gearbox transfers the motor’s output to be applied to the vehicle’s transmission. Each of the subassemblies work in unison to facilitate the motor assembly’s two distinct functions, which are: |
| Reason: Customs has consistently classified electric motors imported with certain additional components under heading 8501 as electric motors. |
| Ruling Date: Aug. 15, 2023 |
H318061: Application for Further Review of Protest No. 1401-18-100106; Classification of Nissan S-Cargo Vans
| Ruling: The protest is denied. By application of GRIs 1 and 6, the Nissan S-Cargo is classified under heading 8704, HTSUS, specifically subheading 8704.31.00, which provides for “Motor vehicles for the transport of goods: Other, with spark-ignition internal combustion piston engine: G.V.W. not exceeding 5 metric tons.” The column one, general rate of duty is 25% ad valorem. |
| Issue: Is the Nissan S-Cargo classified as a vehicle for the transport of persons under heading 8703, or as a vehicle for the transport of goods under heading 8704? |
| Item: Three models of Nissan S-Cargo passenger vans, which were originally produced for the Japanese domestic market. Specifically, they are the 1989 Chassis G20-002686 model, the 1989 Chassis G20-004045 model, and the 1990 Chassis G20-008508 model. |
| Reason: It is clear from the facts that the Nissan S-Cargo is designed for the transportation of goods, not passengers, as evidenced through many of its physical characteristics and its name. |
| Ruling Date: May 23, 2023 |
H311759: Ruling Request; CITTA Brokerage Company; Proof of Exportation
| Ruling: Neither the documents in Set One nor the documents in Set Two is sufficient to establish proof of exportation under 19 C.F.R. § 190.72, of the article identified in the Nortek commercial invoice, to Canada, for drawback purposes. |
| Issue: (1), (2) Are the documents sufficient to establish proof of exportation under 19 C.F.R. § 190.72 for drawback purposes? |
| Item: (1) A commercial invoice, dated April 30, 2020, issued by Nortek Security & Control; and a proof of delivery issued by the United Parcel Service along with the tracking details provided by the UPS website. (2) A commercial invoice, dated March 6, 2018, issued by Nortek; a letter from UPS, signed by its “Director of Enterprise Account Sales,” to Nortek, dated Jan. 10, 2018, “certify[ing] that the merchandise corresponding to the bills of lading identified on the attached report ... was exported on the identified dates and to the identified consignees in said report”; and Page 18 of 872 of the report referenced in the letter from UPS to Nortek, dated Jan. 10, 2018 (“Nortek Export Report”). |
| Reason: (1) The tracking number identified on the Nortek commercial invoice and the “shipping method” of “UPS Standard,” matches the tracking number identified on the UPS proof of delivery and tracking details, but as discussed below, this fails, at least, to establish fully the fact of exportation of the article and the identity of the exporter. (2) The letter from UPS to Nortek and the Nortek Export Report in Set 2 also don't provide enough information related to the articles to permit us to establish that the articles identified in the commercial invoice were in fact the articles that were delivered to Canada as per the Nortek Export Report. |
| Ruling Date: Nov. 28, 2023 |