CLA-2-85:OT:RR:NC:N4:109
Mr. Jason W. Lee
Kim and Chang
39 Sajik-ro 8-gil
Jongno-ku
Seoul, 03170
South Korea
RE: The tariff classification of a power conditioning system from South Korea
Dear Mr. Lee:
In your letter dated November 19. 2015, you requested a tariff classification ruling on behalf of your client, LS Industrial Co., Ltd.
The item concerned is referred to as a power conditioning system, model # LSEP-1000G1. In use, this system would be installed between the electrical grid and a bank of electrical storage batteries. Its function is to convert alternating current (AC) from the grid to direct current (DC) for use by the battery bank and/or to convert DC current from the battery bank to AC current for use by the grid. This system is necessary when connecting the grid power system (AC) to an electrical battery storage system (DC).
The power conditioning system consists of interconnected components which carry out a variety of functions such as, electrical protection, system monitoring, electrical filtering and the bi-directional conversion of electrical current. We find that the principal function of this power conditioning system is the conversion of electrical energy in order to adapt it for further use.
The applicable subheading for the power conditioning system, model # LSEP-1000G1 will be 8504.40.9580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters…: Static converters: Other: Other.” The general rate of duty will be 1.5.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division