CLA-2-85:S:N:N1:109 839618

Mr. J. Gilbert Donaldson
D. J. Powers Co., Inc.
P.O. Box 9239
35 Barnard Street
Savannah, GA 31412

RE: The tariff classification of a fuel cell subsystem from Japan

Dear Mr. Donaldson:

In your letter dated April 12, 1989 you requested a tariff classification ruling on behalf of Booz-Allen & Hamilton Inc.

The fuel cell subsystem is described in your letter and the submitted literature as a system designed to supply electric power for bus application. The subsystem appears to convert methanol to electrical power. When imported as a unit, the applicable subheading for the fuel cell subsystem will be 8501.32.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Generators,of an output exceeding 750 W but not exceeding 75 KW." The rate of duty will be 3 percent 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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport