HQ 087830
DEC 5 1990
CLA-2:CO:R:C:G 087830 JAS
Jean Aiello
The Wilson Group USA., Inc.
1 Exchange Place
Jersey City, N.J. 07302
RE: Isolated Phase Bus, Continuous Enclosure Type; Insulated
Electrical Conductor; Apparatus For Making Connections to
or in Electrical Circuits
Dear Ms. Aiello:
In your letter of August 3, 1990, on behalf of COMSIP,
INC., Linden, New Jersey, you inquire as to the tariff
classification of electrical conductors from Mexico, Brazil or
France. Our ruling follows.
FACTS:
Submitted literature describes the GEGELEC continuous
enclosure type isolated-phase bus for use in generating sets
installed in thermal, hydraulic and nuclear power stations.
Its principal purpose is to conduct electricity between the
generator and the main and auxiliary transformers. It has been
suggested that the bus also serves to make an electrical
connection between the generator and transformers.
Each bus is an assembly consisting of a rigid conductor,
connections and porcelain insulators, all enclosed in a
circular aluminum duct. The conductor itself consists of a
bare octagonal duct made up of two 99.5 percent pure aluminum
sections held together by welded spacers. The connections
consist of copper or aluminum braids for maximum short-circuit
withstand capability. The conductor is mounted on and
supported by symmetrical shed porcelain insulators which also
provide insulation for the connections. They do not insulate
the conductor. For lower rated self-cooled isolated phase
buses, a mat or matt paint provides a dull surface to the
conductor which serves to increase its heat transfer emission
capability. Each enclosed bus is electrically isolated and
separated from adjacent enclosures by an air space.
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ISSUE:
Whether the isolated-phase bus is an insulated electric
conductor for tariff purposes; whether it is electrical
apparatus for making connections to or in electrical circuits.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) in accordance
with the General Rules of Interpretation (GRIs). GRI 1 states
in part that for legal purposes, classification shall be
determined according to the terms of the headings and any
relative section or chapter notes and, provided the headings or
notes do not require otherwise, according to GRIs 2 through 6.
The Explanatory Notes (ENs) constitute the Customs
Cooperation Council's official interpretation of the Harmonized
System. While not legally binding on the contracting parties,
and therefore not dispositive, the ENs provide a commentary on
the scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of merchandise under
the System. Customs believes the notes should always be
consulted. See T.D. 89-80.
Heading 8544 provides for insulated wire, cable and other
insulated electric conductors. Relevant ENs indicate the
heading covers electric wire, cable and other conductors in
electrical machinery, apparatus or installations, provided they
are insulated. The goods of heading 8544 contain one or more
coverings of insulating material the aim of which is to prevent
leakage of electric current from the conductor and to protect
it from damage. The insulating materials most often used are
rubber, paper, plastics, asbestos, mica, micanite, glass fibre
yarns, textile yarns, varnish, enamel, pitch, oil, etc. In
certain cases the insulation is obtained by anodising or by a
similar process (e.g., the production of a surface coating of
metallic oxides or salts). The matt paint performs no
insulation function. Moreover, the air space between the inner
conductor and the outer aluminum duct is insufficient in this
regard, at least for purposes of heading 8544.
Heading 8535 provides, among other things, for electrical
apparatus for making connections to or in electrical circuits,
for a voltage exceeding 1,000 volts. This heading covers
electrical apparatus generally used in power distribution
systems. It includes but is not limited to fuses and automatic
circuit breakers, make-and-break switches, lightning arresters,
voltage limiters, isolating switches and surge suppressors.
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The ENs to heading 8536 (a provision equivalent to heading 8535
but for a voltage not exceeding 1,000 volts) apply, by
appropriate substitution of terms, as regards the technical
characteristics and the functioning of apparatus for making
connections to or in electrical circuits. Relevant ENs
indicate that such apparatus is used to connect together the
various parts of an electrical circuit, and includes plugs,
sockets and other contacts, other connectors, terminals,
terminal strips, and junction boxes. These articles all share
the common function of facilitating electrical connections.
The isolated phase bus in issue here contains or incorporates
such connectors but is not itself the connectors. Its function
is to transfer electrical current. The merchandise here is to
be distinguished from articles known as bus bars or bus
connectore, classified under the HTSUSA's predecessor tariff
code as articles for making connections to or in electrical
circuits.
Heading 8543 provides for electrical machines and
apparatus, having individual functions, not specified or
included elsewhere in [Chapter 85]. The heading covers all
electrical appliances and apparatus not falling in any other
heading of chapter 85, not covered more specifically by a
heading of any other chapter of the Nomenclature, and not
excluded by a legal note to section XVI or to chpater 85.
Goods of this heading must have individual functions. This
includes apparatus whose function can be performed
independently of any other machine or appliance, as well as
apparatus mounted on another machine or appliance provided the
function is distinct from that performed by the machine or
appliance. The isolated-phase bus here is electrical apparatus
for tariff purposes.
HOLDING:
Under the authority of GRI 1, the GEGELEC continuous
enclosure type isolated-phase bus is provided for in heading
8543. Actual classification is in subheading 8543.80.9080,
HTSUSA, electrical apparatus having individual functions, not
specified or included elsewhere in [Chapter 85]. The rate of
duty is 3.9 percent ad valorem.
Articles from Brazil classifiable in subheading 8543.80.90
are eligible for duty-free entry under the Generalized System
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of Preferences (GSP) upon compliance with the law and
applicable regulations. Copies of these provisions are
enclosed.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure