CLA-2 CO:R:C:M 950198 LTO
Mr. Thomas W. Singer
C.J. Tower Inc.
Customs Brokers
128 Dearborn Street
Buffalo, New York 14207-3198
RE: Chem-Rod; 7419.99.50; Explanatory Note 85.35; Section XV,
Note 1(f)
Dear Mr. Singer:
This is in response to your letter of August 7, 1991, to the
District Director of Customs int Buffalo, New York, concerning
the classification of the Chem-Rod under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
The Chem-Rod is comprised of a ten foot long copper tube
(straight or bent), a brass cap, a brass coupling, a brass plug
and a salt mixture. The brass cap is attached to one end of the
copper tube by leadless solder. The brass coupling is attached
to the other end of the copper tube by a Cadweld shot. A two
foot piece of 4/0 bare stranded wire is attached by the same
Cadweld shot that attached the coupling to the rod. The rod is
filled with a salt mixture consisting of sodium chloride and
trisodium phosphate. A brass plug is screwed into the open end
of the coupling.
The Chem-Rod is a low surge impedance grounding system
specifically designed for lightning protection systems, power
surge and transient elimination systems, preventing static charge
and stray current accidents, achieving electrical substation
grounding safety requirements, protecting electronics against all
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electrical energy threats, grounding AC power systems, attaining
fast, efficient ground fault neutralizing systems, grounding
central communications-electronics systems, and satisfying DOD
missiles and ordinance safety requirements. The Chem-Rod is
commonly used at radio and television broadcast facilities, air
traffic control centers, airports, power generating plants,
electrical utility substations, meteorological data sites, fuel
depots, refineries, chemical plants, telecommunications centers,
computer centers, and amusement parks.
ISSUE:
Whether the Chem-Rod is properly classifiable under
subheading 7419.99.50 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provides for "[o]ther
articles of copper . . . [o]ther," or under subheadings
8535.40.00 or 8536.30.00, HTSUSA, which provide for electrical
apparatus for protecting electrical circuits.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
Heading 8535, HTSUSA, provides for "[e]lectrical apparatus for
switching or protecting electrical circuits, or for making
connections to or in electrical circuits (for example, switches,
fuses, lightning arrestors, voltage limiters, surge suppressors,
plugs, junction boxes), for a voltage exceeding 1,000 V."
Subheading 8535.40.00, HTSUSA, provides for "[l]ightning
arrestors, voltage limiters and surge suppressors."
The Harmonized Commodity Description and Coding System
Explanatory Note (EN) 85.35(C) states that lightning arrestors
are "devices designed to protect high tension cables or
electrical installations from the effects of lightning; they
consist of a device normally insulating to the high tension line
but which breaks down and becomes a conducting path to earth in
the event of exceptionally high voltages which otherwise would
damage the line or electrical installation." EN 85.35(F) states
that surge suppressors are assemblies designed to absorb high
frequency surges. The Chem-Rod is designed to protect electrical
installations, such as radio and television broadcast
facilities, from a lightning strike or a stray current. Thus,
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for those circuits exceeding 1,000 V, the Chem-Rod is
specifically described by subheading 8535.40.00, HTSUSA.
Heading 8536, HTSUSA, provides for "[e]lectrical apparatus
for switching or protecting electrical circuits, or for making
connections to or in electrical circuits (for example, switches,
relays, fuses, surge suppressors, plugs, sockets, lamp-holders,
junction boxes), for a voltage not exceeding 1,000 V."
Subheading 8536.30.00, HTSUSA, provides for "[o]ther apparatus
for protecting circuits." This subheading specifically describes
the Chem-Rod with regard to those circuits not exceeding 1,000 V.
The importer contends that the Chem-Rod should be classified
under subheading 7419.99.50, HTSUSA, which provides for "[o]ther
articles of copper . . . [o]ther." However, Section XV, Note
1(f) states that this section does not cover "[a]rticles of
section XVI (machinery, mechanical appliances and electrical
goods)." Thus, because the Chem-Rod is classifiable in Section
XVI, it cannot be classified under Heading 7419, HTSUSA.
HOLDING:
For those circuits exceeding 1,000 V, the Chem-Rod is
properly classifiable under subheading 8535.40.00, HTSUSA, which
provides for "[e]lectrical apparatus for switching or protecting
electrical circuits, or for making connections to or in
electrical circuits (for example, switches, fuses, lightning
arrestors, voltage limiters, surge suppressors, plugs, junction
boxes), for a voltage exceeding 1,000 V." For those circuits not
exceeding 1,000 V, the Chem-Rod is properly classifiable under
subheading 8536.30.00, HTSUSA, which provides for "[e]lectrical
apparatus for switching or protecting electrical circuits, or for
making connections to or in electrical circuits (for example,
switches, relays, fuses, surge suppressors, plugs, sockets, lamp-
holders, junction boxes), for a voltage not exceeding 1,000 V
. . . [o]ther apparatus for protecting electrical circuits." The
General Column 1 rate of duty for the Chem-Rod, in either case,
is 5.3% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division