CLA-2-85:RR:NC:1:110 K87735
Mr. George M. Keller
Customs Advisory Services, Inc.
1003 Virginia Ave., Suite 200
Atlanta, GA 30354
RE: The tariff classification of pressure switches from China and Korea.
Dear Mr. Keller:
In your letter dated June 28, 2004, on behalf of your client Wilspec Technologies, Inc. you requested a tariff classification ruling.
The merchandise under consideration is the HS Series Automatic Reset Pressure Switches and the HM Series Manual Reset Pressure Switches. Each series has various model numbers with the HS or HM designation preceding each number (i.e., HS100, HS200, HM200, HM250, etc.).
The HS Series automatic reset pressure switch is designed for refrigeration and air conditioning HVAC equipment. They are designed to turn on or off various components within the system based on overall system pressures as well as safety cutout in cases of extreme pressure rise within the controlled equipment. The pressure switches automatically reset when the pressure of the controlled appliance is restored to normal pressure. The HS Series switches consist of an integrated switch assembly, stainless steel welded sensor and a brazed port fitting.
The HM Series switches are manual reset pressure switches. This series performs identical to the HS Series with one exception, once the pressure in the controlled system is returned to normal, the switch must be reset manually.
The HS and HM Series pressure switches are fixed setpoint pressure switches designed for safety cutout and cycling functions on high volume HVAC and refrigeration applications. Each switch utilizes a hermetically sealed stainless steel element that responds to system pressure by switching electrical contacts open or closed. Both series switches are rated at 600V.
In your letter you suggest classification under headings 8418, 9026 or 9032. Classification under the Harmonized Tariff Schedule of the United States (HTS) is made in accordance with the General Rules of Interpretation ("GRIs"). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. The Harmonized Commodity Description and Coding System Explanatory Notes ("ENs") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTS and are generally indicative of the proper interpretation of these headings.
Accordingly, heading 8418, HTS is precluded based on Section XVI Note 2(a). Headings 9026, HTS does not apply because this heading is for measuring or checking instruments. Headings 9032, HTS is not applicable since these pressure switches do not meet the restrictions of Note 7 to Chapter 90. Pressure switches designed to open or close an electrical circuit are classified under heading 8536, HTS.
The applicable subheading for the HS and HM Series Pressure Switches will be 8536.50.9065, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits…Other switches: Other: Other: Other.” The general rate of duty will be 2.7 percent ad valorem.
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 Eileen S. Kaplan at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division