CLA-2-84:OT:RR:NC:N1:102
Mr. Jason M. Waite
Alston & Bird LLP
950 F Street, NW
Washington, DC 20004-1404
RE: The tariff classification of wind turbines from Denmark
Dear Mr. Waite:
In your letter dated April 24, 2009 you requested a tariff classification ruling. Descriptive information was submitted.
The article in question is described as a “nacelle” for a model V82-1.65 MW wind turbine. The “nacelle” is a streamlined enclosure, inside of which a generating set and controls of the wind turbine are to be installed and outside of which the turbine’s blades, nose and hub are to be affixed.
You indicate that the subject nacelle contains all the parts and subsystems that are housed within the nacelle of a complete wind turbine, except for the electric generator. In its condition as imported the nacelle includes, among other minor parts, the nacelle frame, a gear box, high-speed and low-speed shafts, a brake, a yaw drive and yaw motor, and a controller. The nacelle may be imported with or without the blades, nose and hub of the wind turbine.
The gears, shafts, brake, and yaw drive and motor, together with the blade assembly, operate as the engine of the completed wind turbine. Because the nacelle, in its condition as imported, lacks an electric generator, you argue that the nacelle may not be classified in heading 8502, Harmonized Tariff Schedule of the United States (HTSUS), which provides for generating sets, but rather falls to be classified in HTSUS heading 8412, which provides for other engines and motors. We agree.
The Explanatory Notes relevant to HTSUS heading 8502 explain that the expression "generating sets" applies to the combination of an electric generator and any prime mover other than an electric motor. Without an electric generator, the nacelle is classified in the heading appropriate to the prime mover. In this case the prime mover is a wind engine that converts the kinetic energy in wind into mechanical energy.
While you suggest that the nacelle is a pneumatic engine or motor of HTSUS subheading 8412.39, we find that the more appropriate subheading for a wind engine is subheading 8412.80. We also note that when the nacelle is imported without blades it lacks the essential character of a complete wind engine and falls to be classified as a part of the engine.
The applicable subheading for the nacelle, when presented together with its blades, whether or not assembled, will be 8412.80.9000, HTSUS, which provides for other engines and motors. The rate of duty is free.
The applicable subheading for nacelle, when imported without blades, will be 8412.90.9080, HTSUS, which provides for parts of other engines or motors. The rate of duty is 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division