CLA-2-85:RR:NC:1:112 F84617
Mr. Ricardo M. Ortiz
Fritz Companies, Inc.
P.O. Box 810321
Carolina, PR 00981-0321
RE: The tariff classification of a switch and circuit breaker from the Dominican Republic
Dear Mr. Ortiz:
In your undated letter, which was received by this office on March 6, 2000, on behalf of Cutler Hammer de P.R. Company, you requested a tariff classification ruling.
As indicated by the submitted samples and descriptive literature, there are three specific items in question. Item DS161R is a 600 volt AC disconnect switch. Items CA2200X and ED315W are 240 volt circuit breakers.
The applicable subheading for the DS161R switch will be 8536.50.9065, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical switches for a voltage not exceeding 1,000 V. The rate of duty will be 2.7 percent ad valorem. The applicable subheading for the CA2200X and ED315W circuit breakers will be 8536.20.0020, HTS, which provides for automatic circuit breakers. The rate of duty will be 2.7 percent ad valorem.
In your request, you also inquire as to the applicability of both subheading 9802.00.8040, HTS, which provides a duty allowance for articles assembled abroad, in whole or in part, of fabricated components the product of the United States, and the provisions of the Caribbean Basin Economic Recovery Act (CEBRA), which provides for a Free rate of duty for qualifying products.
An article entered under subheading 9802.00.8040, HTS is subject to duty upon the full value of the assembled article, less the cost or value of the U.S. components, upon compliance with the documentary requirements of Section 10.24, Customs Regulations (19 C.F.R. 10.24). The information provided appears to indicate that the operations performed constitute mere assembly. However, a determination as to the applicability of subheading 9802.00.8040, HTS, will be made upon presentation of the required documents to the port(s) of entry. This office is unable to address the applicability of the CEBRA since the necessary value information set forth in General Note 7(b), HTS has not been provided.
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 David Curran at 212-637-7049.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division