CLA-2-85:OT:RR:NC:N1:112

Mr. Stephen J. Sullivan
Sr. Import Export Compliance Manager
Littlefuse, Inc.
8755 W. Higgins
Chicago, IL 60631

RE: The tariff classification of a voltage scaler from Canada

Dear Mr. Sullivan:

In your letter dated September 13, 2010, you requested a tariff classification ruling.

The items concerned are referred to as voltage scalers (models SE-VS50010K and SE-VS1002K). These devices are accessories to a neutral-ground monitor (NGM) which is used in the mining industry. The NGM is used to insure that the proper current is flowing through a particular system, and then trip the circuit if a proper ground is not established.

The voltage scalers consist of a series connection of a capacitor and a resistor which essentially forms a low-pass filter. When the NGM is used in a high voltage system the setting range is not adequate, so an external scaler/filter is required to “scale” the voltage trip setting to a new range. The applicable subheading for the voltage scalers (models SE-VS50010K and SE-VS1002K) will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other”. The general rate of duty will be 2.6%.

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 Steven Pollichino at (646) 733-3008.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division