CLA-2-85:OT:RR:NC:N2:220

George R. Tuttle, Sr.
Tuttle Law Offices
3950 Civic Center Drive
San Rafael, CA 94903

RE: The tariff classification of an electric vehicle charging station from Mexico

Dear Mr. Tuttle:

In your letter dated February 17, 2022, you requested a tariff classification ruling on behalf of your client, FreeWire Technologies, Inc.

The merchandise under consideration is referred to as the Boost Electric Vehicle System (Boost Charger), which is an enclosure having a bank of lithium-ion batteries, a touchscreen control interface with payment system, dual charging controllers, an AC/DC converter, a DC/DC converter, and various control and payment/communication circuitry. On the front of the Boost Charger is a 24” LCD screen for user interaction, an RFID credit card reader, and indicator lights. Extending on each side of the enclosure are two electrical cables that are intended to attach to an electric vehicle for charging.

In use, the Boost Charger takes mains 240 VAC input power and converts the AC to DC electricity for two purposes: to charge the battery bank for electrical storage, and to supply DC power directly to two output ports/cables on the exterior of the enclosure. The DC output of the Boost Charger is 120 kW and two vehicles can be charged simultaneously either from stored battery power or from the converted mains supply. When no vehicles are being charged, the Boost Charger stores power in the batteries for future use and when the batteries are depleted, the Boost Charger can continue to charge connected vehicles after converting the input AC electricity to vehicle usable DC electricity.

In your request, you suggest the Boost Charger is correctly classified under 8504.40.9550, Harmonized Tariff Schedule of the United States (HTSUS). We agree.

The applicable subheading for the Boost Charger will be 8504.40.9550, HTSUS, which provides for “Electrical transformers and static converters…: Other: Rectifiers and rectifying apparatus: Other.” 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