CLA-2-85:OT:RR:E:NC:1:110

Mr. Jorge M. Larranaga
Toshiba International Corporation
13131 W. Little York Road
Houston, TX 77041

RE: The tariff classification of vacuum contactors from Japan.

Dear Mr. Larranaga:

In your letter dated August 15, 2008, you requested a tariff classification ruling.

The merchandise under consideration are two Vacuum Contactors, Model Numbers CV10-HA and CV-10HB, suitable for switching systems and other electrical distribution apparatus. The contactor section is comprised of a vacuum sealed housing which encloses the contacts and an electromagnet. This design restricts the formation of an electrical arc, thereby extending the life of the contacts. The CV10-HA is rated for a maximum of 15,000 volts (V), while the CV-10HB is rated for a maximum of 12,000 V.

In your ruling request you suggest classification of the vacuum contactors under 8537.20.0040, Harmonized Tariff Schedule of the United States (HTSUS) as a base for electric control or the distribution of electricity equipped with two or more apparatus of 8535 or 8536, for a voltage exceeding 1,000 V. However, these vacuum contactors are themselves apparatus of 8535, HTSUS; therefore classification in heading 8537, HTSUS is precluded.

The applicable subheading for the Vacuum Contactors, Model Numbers CV10-HA and CV-10HB, will be 8535.90.8060, HTSUS, which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits…for a voltage exceeding 1,000 V: Other: Other.” The general rate of duty will be 2.7 percent ad valorem.

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/.

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 Thomas Campanelli at (646) 733-3016.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division