CLA-2-90:OT:RR:NC:N1:405
Al Moon
Danfoss LLC
11655 Crossroads Circle
Baltimore, MD 21220
RE: The tariff classification of certain pressure switches from Poland
Dear Mr. Moon:
In your letter dated April 7, 2016 you requested a tariff classification ruling.
The products to be imported are three different models (KP, RT, MP) of pressure switches used in refrigeration and air conditioning systems. These snap-action switches, which automatically control refrigerant pressure within a system, consist of a measuring device (a diaphragm), a control device (a spring) and a starting/stopping device (a switch). The subject products also include a dial for pre-setting desired pressure values, automatic re-set and an alarm.
Based on the information provided, in order to maintain the refrigerant pressure within the predetermined range, the subject switches react to changes in pressure, open or close the electric circuit accordingly and give instructions to a pump, a compressor or a fan. Once the pressure is restored to normal, the switches are automatically reset. This description is consistent with the Heading 9032 Explanatory Note definition of pressure controllers or regulators, also known as manostats.
The applicable subheading for the pressure switches will be 9032.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Automatic regulating or controlling instruments and apparatus; parts and accessories thereof: Manostats. The rate of duty will be 1.7 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 https://hts.usitc.gov/current.
Consideration was also given to classifying the pressure switches in heading 8536 which provides for electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts. While pressure switches, differential switches, regulators and controllers may make electrical connections, classification in heading 8536 is first subject to Section 16, Note 1(m) where articles of chapter 90 are excluded from Chapters 84-85. Referencing the ENs for 9032, when that electrical connection is based on comparing a measured value to a desired value, classification in Chapter 90 prevails. Based on the description of the instant pressure switches, classification in heading 8536 is not appropriate.
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 April Cutuli at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division