CLA-2-85:OT:RR:NC:N4:120
Aaron Marx
Crowell & Moring LLP
1001 Pennsylvania Avenue, NW
Washington, DC 20004
RE: The tariff classification of Motor Control Switchboards from Italy
Dear Mr. Marx:
In your letter dated July 15, 2016 you requested a tariff classification ruling on behalf of your client Southern Tube, LLC.
The merchandise under consideration is identified as the Power System Motor Control Switchboard (MCS). The MCS consists of three distinct free standing sections, with each section having multiple steel cabinet enclosures that house various electrical control devices. The MCS sections are said to be shipped detached from one another, but are intended to work together to control and protect electrical equipment in a rolling mill line, namely electric motors and process control. The contents of the MCS sections are described below. However, as they each incorporate numerous devices, the list of components provided here is not in its entirety, but only include those relevant for classification purposes. You state, each of the MCS sections operate at less than 1,000 V.
The first section is comprised of two conjoined enclosures and incorporates a number of electrical switching and control apparatus. The first enclosure incorporates numerous fuses, terminal blocks, circuit breakers, motor starters, and power transformers. This enclosure also houses a programmable logic controller (PLC) and multiple input and output modules for supervisory control functions. The second enclosure contains numerous fuses, terminal blocks, circuit breakers, contactors, motor starters, and surge suppressors.
The second section is comprised of four conjoined enclosures and incorporates a number of electrical switching and control apparatus. The first and second enclosures each incorporate a three-pole air circuit breaker, current transformers, terminal blocks and switches. The third enclosure contains numerous fuses, terminal blocks, circuit breakers, switches, relays, and power supplies. The fourth enclosure incorporates a three-pole air circuit breaker, fuses, terminal blocks, drives, and switches.
The third section is comprised of two conjoined enclosures and incorporates a number of electrical switching and control apparatus. The first and second enclosures are similarily equipped with multiple speed drive controllers, fuses, circuit breakers, and switches. Both enclosures house a PLC and multiple modules for supervisory control.
You have suggested classification in heading 8537.10.9070, Harmonized Tariff Schedule of the United States (HTSUS). While the MCS sections are populated extensively with devices and apparatus intended for the control and distribution of electricity, their principal function is to control electric motors and deliver process control of certain rolling mill operations. As such, the MCS is specifically provided for as a motor control center.
The applicable subheading for the Motor Control Switchboard, if all three sections are imported together, will be 8537.10.6000, HTSUS, which provides for: "Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517: For a voltage not exceeding 1,000 V: Motor control centers". The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the first MCS section, as described above and if imported separately, will be 8537.10.6000, HTSUS, which provides for: "Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517: For a voltage not exceeding 1,000 V: Motor control centers". The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the second MCS section, as described above and if imported separately, will be 8537.10.6000, HTSUS, which provides for: "Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517: For a voltage not exceeding 1,000 V: Motor control centers". The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the third MCS section, as described above and if imported separately, will be 8537.10.6000, HTSUS, which provides for: "Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517: For a voltage not exceeding 1,000 V: Motor control centers". The 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 the World Wide Web at https://hts.usitc.gov/current.
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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division