CLA-2-85:OT:RR:NC:N2:220
Ruchir Chandra
Chandra Engineers USA LLC
2102 Aurelius Road
Holt, MI 48842
RE: The tariff classification of laminated cores and sheets from India
Dear Mr. Chandra:
In your letter dated November 24, 2019, you requested a tariff classification ruling.
The first item under consideration is referred to as Loose Leaf Laminations, which you describe as single sheets of laminated steel, unattached, that are intended to be stacked together or interleaved into different configurations for constructing a transformer core. The laminated steel sheets are stamped in various shape configurations, such as E and I, and core-form type L and U, depending on the transformer application. The second item under consideration is referred to as Riveted Stacks, which you describe as stacked or interleaved lamination sheets that are secured together by a riveting process to create a solid laminated steel core.
In use, laminated sheets and cores form the core of an electrical transformer. The subject laminated sheets and cores are typically coated with a thin insulative layer of iron oxide or lacquer, on one or both sides to create electrical insulation and prevent corrosion.
The applicable subheading for the Loose Leaf Lamination will be 8504.90.9634 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric transformers, static converters (for example, rectifiers) and inductors; parts thereof: Parts: Other: Other: Other parts: Of transformers: Laminations for incorporation into stacked cores.” The general rate of duty will be Free.
The applicable subheading for the Riveted Stacks will be 8504.90.9638, HTSUS, which provides for “Electric transformers, static converters (for example, rectifiers) and inductors; parts thereof: Parts: Other: Other: Other parts: Of transformers: Stacked cores for incorporation into transformers.” The general rate of duty will be 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 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