CLA-2-84:OT:RR:NC:N1:102
Mr. Spiro Karras
Sandler & Travis Trade Advisory Services
36555 Corporate Dr.
Suite 400
Farmington Hills, MI 48331
RE: The tariff classification of a mechanical brake-hydraulic unit
Dear Mr. Karras:
In your letter dated June 28, 2010 you requested a tariff classification ruling on behalf of your client, GE Energy.
The item under consideration is described as a mechanical brake-hydraulic unit (MB-HU). The MB-HU is a component of a wind turbine that is located behind the gearbox. It is comprised of a hydraulically actuated (active) brake caliper, brake pads, a hydraulic power unit and the necessary connection and mounting elements. The MB-HU works directly with the mechanical drive of the wind motor and applies pressure to the brake disk in order to slow down or stop the rotation of the blades in case of an emergency or for maintenance purposes.
Classification is determined according to the terms of the headings and any relative section or chapter notes. Based on the information submitted, the MB-HU is solely or principally used with wind turbines. Wind turbines are provided for in heading 8412, Harmonized Tariff Schedule of the United States (HTSUS), which is within Section XVI of the tariff.
Section XVI, note 2(a), HTSUS, provides that parts which are goods included in any of the headings of chapter 84 and 85 are in all cases to be classified in their respective headings.
Note 2(b) provides that other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading are to be classified with the machines of that kind.
As the MB-HU is not a good included in any of the headings of chapter 84 or 85, section XVI, note 2(a) is not applicable. However, in accordance with section XVI, note 2(b), HTSUS, because the MB-HU is principally used with a wind turbine of heading 8412, HTSUS, it is classifiable as a part of the wind motor assembly. As such, the MB-HU is classifiable in HTSUS heading 8412.
The applicable subheading for the mechanical brake-hydraulic unit (MB-HU) will be 8412.90.9080, HTSUS, which provides for parts of other engines or motors. The rate of duty is free.
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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division