CLA-2-85:OT:RR:E:NC:N1:112
8503.00.9560
Justine B. Marx
Sr. Customs Compliance Specialist
Cabela’s Inc.
One Cabela Drive
Sidney NE, 69160
RE: The tariff classification of a generator set and a generator wheel kit from China
Dear Ms. Marx:
In your letter dated January 23, 2008, you requested a tariff classification ruling.
The first item concerned is a generator set. This generator set is comprised of a generator connected to a gasoline, spark ignition internal combustion engine. All components are mounted together within a metal frame. This generator set has a running output of 3500 Watts and a maximum output of 4450 Peak Watts. The control panel incorporates a direct current receptacle that powers 12 Volts and two alternating current receptacles that power 120/240 Volts. Included with the generator set is a DC battery cable, plastic funnel, spark arrester, and wrench. The battery cable would be used to charge/jump-start a DC battery, such as a car battery. The plastic funnel could be used to assist in filling the oil reservoir. The wrench could be used to replace/check the spark plug. The spark arrester is provided for safety concerns and when needed, would be mounted directly in the muffler. All articles are packaged together for retail sale.
The applicable subheading for the generator set will be 8502.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric generating sets…: Generating sets with a spark-ignition internal combustion piston engineers: Of an output 1.5 kW or greater but not exceeding 5kW”. The duty rate will be 2%.
The applicable subheading for the plastic oil funnel will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastic…: Other: Other: Other”. The duty rate will be 5.3%.
The applicable subheading for the wrench will be 8204.11.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hand-operated spanners and wrenches…: Hand-operated spanners and wrenches, and parts thereof: Nonadjustable, and parts thereof: Other”. The duty rate will be 9%.
The applicable subheading for the DC battery cable will be 8544.42.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insulated wire, cable…: Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other: Other.” The duty rate will be 2.6%.”
The applicable subheading for the spark arrester will be 8503.00.9560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the machines of hading 8501 to 8502: Other: Other: Other”. The duty rate will be 3%.”
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Your inquiry does not provide enough information for us to give a classification ruling on the wheel kit. Your request for a classification ruling should include a breakdown showing a separate cost for each item in the wheel kit, i.e., the axle, the wheels, the vibration mounts, the handle assembly and the support leg. You state that the axle is made of steel and the wheels are made of rubber. What is the material of the fold away handle, the support leg and the vibration mounts? Is the wheel made entirely of rubber, or does it consist of a rubber tire on a non-rubber hub? If so, identify the material of the hub and provide a separate cost for the hub and a separate cost for the tire. Identify the exact name of the elastomeric that you refer to as rubber, for example, ethylene propylene diene monomer rubber (EPDM), styrene butadiene rubber (SBR), acrylonitrile butadiene rubber (NBR). When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 NIS Steven Pollichino at 646-733-3008. If you have any questions regarding the information needed for the wheel kit, contact NIS Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division