Mr. Woo-Nam Son
LS Industrial Systems, Ltd.
LS Tower, LS-ro 127, Dongan-gu
Anyang-si, Gyeonggi-do, 14119
RE: The tariff classification of switchgear from South Korea.Dear Mr. Son:In your letter dated December 8, 2015, you requested a tariff classification ruling. Your subsequent correspondence withdrawing your prior request for confidential treatment has been received and is on file with our office. The merchandise under consideration is identified as the Gas Insulated Switchgear (GIS), Model 138kV GIS. This large scale electrical switching device consists of two transformers, three earthing switches, a circuit breaker assembly equipped with three interrupter units, a bus and line disconnector, a cable connection module, and a control panel. We would note that switchgear is a general term covering assemblies of structures containing switching, interrupting, control, metering, protective, and regulating devices used primarily in the transmission of electricity. The switchgear subject to this classification ruling is said to be rated at 138,000 Volts.The instant GIS is used to control, protect, and insulate electrical equipment within a high voltage power system by monitoring the quality of electricity and disconnecting power when a fault condition is identified. The component of the GIS that performs its most essential function is the circuit breaker assembly. The circuit breaker houses the gas filled interrupter units, where you have identified the gas as being SF6, and is where the physical movement of the contacts occur. The injection of the SF6 gas into the interrupt chamber extinguishes the electrical arc created during the separation and joining of the electrical contacts. The applicable subheading for the Gas Insulated Switchgear will be 8537.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or distribution of electricity…: For a voltage exceeding 1,000 V: Switchgear assemblies and switchboards.” The general rate of duty will be 2.7 percent ad valorem.
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 Karl Moosbrugger at firstname.lastname@example.org.Sincerely,
Deborah C. Marinucci
National Commodity Specialist Division